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Como Preencher o novo TRCT – Termo de Rescisão de Contrato de Trabalho

Artigo de Zenaide Carvalho

“Mentalizando-se a grandiosidade, ela manifesta-se concretamente.”

(M.Taniguchi)

A Portaria 1.6210 do Ministério do Trabalho (DOU 15/07/2010) aprovou o novo modelo do TRCT – Termo de Rescisão de Contrato de Trabalho e também outros documentos a serem utilizados pelo Sistema Homolognet.

O atual TRCT pode ser utilizado 31/12/2010 e o novo formulário é de uso obrigatório a partir de 1º de janeiro de 2011. O novo TRCT deve ser utilizado não só para as rescisões a serem homologadas, mas para todas as rescisões contratuais, mesmo de empregados que tenham trabalhado apenas um dia na empresa. Pode ser impresso em verso e anverso e também em formulário contínuo, podendo ser inseridos novos campos desde que preservada a numeração dos campos que já constam. A demonstração das parcelas variáveis – informação obrigatória – pode ser impressa no verso do TRCT.


Os grupos de informações “Identificação do Empregador” e “Identificação do Trabalhador” mantiveram as disposições dos campos anteriores, não havendo alterações.


DADOS DO CONTRATO

Já o grupo de informações “Dados do Contratosofreu mudanças que vão requerer o detalhamento de alguns campos. O modelo antigo começava com o campo 21 “Remuneração para Fins Rescisórios” que no modelo atual não é mais informada.

 

Campo 21 - Tipo de Contrato

O campo 21 do novo TRCT é “Tipo de Contrato”, que não havia no termo anterior, e traz três opções:

1) Contrato por prazo indeterminado, 2) Contrato por prazo determinado com cláusula assecuratória de direito recíproco de rescisão antecipada e 3) Contrato por prazo determinado sem cláusula assecuratória de direito recíproco de rescisão antecipada.

Para diferenciar as opções 2 e 3, é importante lembrar que os contratos da opção 2 são aqueles onde o contrato por tempo determinado passa a ser regido como um contrato por tempo indeterminado caso haja a rescisão antecipada, o que leva ao pagamento de Aviso Prévio. Esta faculdade é prevista no artigo 481 da CLT e normalmente é utilizado para contratos por tempo determinado acima de 90 dias.

Já a opção 3 é a mais utilizada nos contratos de experiência, onde a regra para rescisão antecipada está contida no artigo 479 da CLT, que obriga ao empregador a pagar metade dos dias que faltam para terminar o contrato.

 

 

 

Campo 23 – Remuneração do Mês Anterior ao Afastamento

O campo 23 “Remuneração do Mês Anterior ao Afastamento” é outra novidade. Nem nas instruções publicadas pela Portaria 1.621/10 o Ministério do Trabalho orientou como preencher. Então resta preencher o campo literalmente com o que consta em sua descrição: informar a remuneração do mês anterior ao afastamento. Nos casos em que o empregado entrar e sair da empresa no mesmo mês, a opção é deixar o campo em branco, como tem sido nas rescisões geradas pelo Homolognet. Infelizmente não vi uma aplicação prática para essa informação, que substituiu a antiga informação da “Remuneração Para Fins Rescisórios”. As rescisões pelo novo formulário ficarão sem uma base de cálculo para quem quiser conferir os cálculos apenas com os dados do TRCT.


Campo 27 – Código do Afastamento

A Caixa Econômica Federal expediu a Circular CEF 537/2011 (17/01/2011, DOU 18/01/2011) orientando o preenchimento do campo 27 código do afastamento. Este campo, diferentemente do que vinha sendo preenchido pelo HOMOLOGNET e até mesmo pelas instruções anteriores da Caixa – que deveria ser preenchido com o código de afastamento – deverá ser preenchido com o CÓDIGO DE SAQUE do FGTS, quando este for devido. Geralmente os códigos utilizados são o “01”, “02”, “03” ou “04. Caso o desligamento não permita saque do FGTS, esse campo deve conter a palavra “NÃO”. A Circular 537/2011 também indica para que a chave de saque gerada no Conectividade Social seja impressa no campo superior direito do novo TRCT.


Campos 28 e 29 – Pensão Alimentícia (%)

No novo TRCT foi criado o campo 29, para informar o % de pensão alimentícia incidente sobre o Saque do FGTS. Este campo deve ser preenchido nos casos em que a sentença judicial determine o pagamento de pensão alimentícia sobre os depósitos do FGTS do empregado. Não foi criado nenhum campo para o pagamento de Pensão Alimentícia quando é determinado em VALOR (geralmente um número de salários-mínimos).

Os demais campos obedecem à forma de preenchimento e instruções já constantes no TRCT anterior.


VERBAS RESCISÓRIAS

Este grupo de informações também sofreu mudanças. No novo TRCT os campos estão dispostos de forma horizontal e já há vários campos numerados, além dos que devem ser pré-impressos. A descrição de todos eles está nas “Instruções de Preenchimento”, publicadas junto com o TRCT (Anexo I) da Portaria MTE 1.621/10.

O primeiro campo (50) é o Saldo de Salários. Deve ser informado o saldo líquido de dias a pagar ao empregado, já descontado das faltas e repousos.

Outro campo que mudou é o de Horas Extras (56), que caso o empregado tenha mais de um tipo de hora extra a receber no mês da rescisão (horas extras com 50%, 100% etc), devem ser abertos os campos 56.1, 56.2 e assim sucessivamente.

O Campo 58 (Descanso Semanal Remunerado) será utilizado quando o empregado por horista ou mensalista e também foi criado o campo 59 (Reflexo do DSR sobre Salário Variável), para aqueles que está recebendo horas extras ou comissões na rescisão.

Outra novidade nos campos fixos foi a criação dos campos de Multa do Artigo 477 (60) e Multa do Artigo 479 (61), respectivamente para pagamento de um salário do empregado em caso de pagamento da rescisão fora do prazo previsto no Artigo 477 e a metade dos dias que faltam para terminar o contrato. Não será por falta de campo que o empregador deixará de pagar esses valores quando devidos.


DEDUÇÕES

Nos campos dos descontos agora são vários campos fixos, entre eles o campo 103 (Aviso prévio Indenizado), para o caso dos empregados que pedem demissão e não cumprem os 30 dias de trabalho previstos em lei, onde a empresa pode descontar os dias não trabalhados, conforme previsto na CLT. Também foi criado o campo 104 (Multa do Artigo 480 CLT), para aqueles que pedem dispensa antes do termino do contrato e a empresa pode descontar metade dos dias faltantes para a conclusão do contrato.


FORMALIZAÇÃO DA RESCISÃO

A orientação do Ministério do trabalho é que os campos 150 e 152 (Local e data do recebimento e assinatura do empregado) sejam preenchidos de próprio punho pelo empregado. No mais, continua tudo igual.


CAMPOS NÃO FIXOS

Nas instruções de preenchimento do TRCT existem vários campos que só devem ser impressos em caso de pagamento ou desconto, como, por exemplo, o campo 85 (pagamento de Quebra de Caixa) e campo 107 (Reembolso do Vale-Transporte). Caso haja algum pagamento não especificado, deve ser utilizado o campo 95 (Outras Verbas) e para os descontos não especificados deve ser usado o campo 115 (Outros descontos), de forma que recomendamos a leitura das instruções para informações mais detalhadas e relembramos, mais uma vez, que o novo TRCT é de uso facultativo até 31/12/2010 e obrigatório a partir de 1º de janeiro de 2011.


Fique com Deus e até breve!

Zenaide Carvalho

Administradora e Contadora

Instrutora de treinamentos nas áreas trabalhista e previdenciária

www.zenaidecarvalho.com.br

Revisado em 11/02/2011

Pode ser publicado desde que citados autora e fonte.

 

 

 

 
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