Therefore it is observed that the aforementioned

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Bonus is nothing more than an artifice to attract valued workers in their professional segment, functioning as a differentiator in relation to competitors. For this reason, even if the appellant tries to label it as mere liberality, the item in question bears, at its core, a hint of consideration, since its aim is to offer an economic attraction to the worker to sign the employment relationship with him" [4] . Despite the fact that the vote presented by the reporting councilor already signified a change in what previously prevailed, four members of the panel followed him only for the conclusions.

This means that, although they agreed to the removal of the assessment, they did so on different and less restrictive legal grounds than those declined in the reporting counselor's vote. If, for the rapporteur, the amount paid as a hiring bonus could not be subject to social security contributions, given the lack of proof of EX Mobile Phone Numbers remuneration in the specific case; for four other councilors the amount would escape taxation as it was commercial in nature . In other words: the hiring bonus does not represent a benefit paid to the future employee for the work provided to the employer, being a contract of a commercial nature, through which the employee receives an amount so that he is encouraged to leave voluntarily, losing the installments he would make jus case dismissed without just cause.



Under the terms of item I of article 28 of Law No. 8,212/91, for the employee and the independent worker, the contribution salary will be "the remuneration earned in one or more companies, meaning the totality of income paid, due or credited in any capacity, during the month, intended to repay work, whatever its form, including tips, usual earnings in the form of utilities and advances resulting from salary adjustments, whether for services actually provided or for time available to the employer or service provider under the terms of the law or contract, or even a collective labor convention or agreement or normative sentence.