{"id":28460,"date":"2024-06-27T12:17:44","date_gmt":"2024-06-27T15:17:44","guid":{"rendered":"https:\/\/www.aurum.com.br\/blog\/clt-comentado\/art-578-a-591-clt\/"},"modified":"2025-05-19T13:02:45","modified_gmt":"2025-05-19T16:02:45","slug":"art-578-a-591-clt","status":"publish","type":"clt-comentado","link":"https:\/\/www.aurum.com.br\/blog\/clt-comentado\/art-578-a-591-clt\/","title":{"rendered":"Se\u00e7\u00e3o I \u2013 Da Fixa\u00e7\u00e3o e do Recolhimento do Imposto Sindical"},"content":{"rendered":"<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 578.<\/strong> As contribui\u00e7\u00f5es devidas aos sindicatos pelos participantes das categorias econ\u00f4micas ou profissionais ou das profiss\u00f5es liberais representadas pelas referidas entidades ser\u00e3o, sob a denomina\u00e7\u00e3o de contribui\u00e7\u00e3o sindical, pagas, recolhidas e aplicadas na forma estabelecida neste Cap\u00edtulo, desde que pr\u00e9via e expressamente autorizadas.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 579.<\/strong> O desconto da contribui\u00e7\u00e3o sindical est\u00e1 condicionado \u00e0 autoriza\u00e7\u00e3o pr\u00e9via e expressa dos que participarem de uma determinada categoria econ\u00f4mica ou profissional, ou de uma profiss\u00e3o liberal, em favor do sindicato representativo da mesma categoria ou profiss\u00e3o ou, inexistindo este, na conformidade do disposto no art. 591 desta Consolida\u00e7\u00e3o.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 579-A.<\/strong> (Inclu\u00eddo pela Medida Provis\u00f3ria n\u00ba 873, de 2019) <strong>(Vig\u00eancia encerrada)<\/strong><\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 580.<\/strong> A contribui\u00e7\u00e3o sindical ser\u00e1 recolhida, de uma s\u00f3 vez, anualmente, e consistir\u00e1:<\/p>\n<p>I &#8211; Na import\u00e2ncia correspondente \u00e0 remunera\u00e7\u00e3o de um dia de trabalho, para os empregados, qualquer que seja a forma da referida remunera\u00e7\u00e3o;<br \/>\nII &#8211; para os agentes ou trabalhadores aut\u00f4nomos e para os profissionais liberais, numa import\u00e2ncia correspondente a 30% (trinta por cento) do maior valor-de-refer\u00eancia fixado pelo Poder Executivo, vigente \u00e0 \u00e9poca em que \u00e9 devida a contribui\u00e7\u00e3o sindical, arredondada para Cr$ 1,00 (um cruzeiro) a fra\u00e7\u00e3o porventura existente;<br \/>\nIII &#8211; para os empregadores, numa import\u00e2ncia proporcional ao capital social da firma ou empresa, registrado nas respectivas Juntas Comerciais ou \u00f3rg\u00e3os equivalentes, mediante a aplica\u00e7\u00e3o de al\u00edquotas, conforme a seguinte tabela progressiva: (Reda\u00e7\u00e3o dada pela Lei n\u00ba 7.047, de 1\u00ba.12.1982)<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Classe de Capital\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \/\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Al\u00edquota<\/strong><\/p>\n<ul>\n<li>at\u00e9 150 vezes o maior valor-de-refer\u00eancia &#8230;&#8230;&#8230; 0,8%<\/li>\n<li>acima de 150 at\u00e9 1.500 vezes o maior valor-de-refer\u00eancia &#8230;&#8230;&#8230;0,2%<\/li>\n<\/ul>\n<ol>\n<li>acima de 1.500 at\u00e9 150.000 vezes o maior valor-de-refer\u00eancia &#8230;&#8230;&#8230;.0,1%<\/li>\n<li>acima de 150.000 at\u00e9 800.000 vezes o maior valor-de-refer\u00eancia&#8230;&#8230;.0,02%<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u00a7 1\u00ba A contribui\u00e7\u00e3o sindical prevista na tabela constante do item III deste artigo corresponder\u00e1 \u00e0 soma da aplica\u00e7\u00e3o das al\u00edquotas sobre a por\u00e7\u00e3o do capital distribu\u00eddo em cada classe, observados os respectivos limites. (Reda\u00e7\u00e3o dada pela Lei n\u00ba 6.386, de 9.12.1976)<\/p>\n<p>\u00a7 2\u00ba Para efeito do c\u00e1lculo de que trata a tabela progressiva inserta no item III deste artigo, considerar-se-\u00e1 o valor de refer\u00eancia fixado pelo Poder Executivo, vigente \u00e0 data de compet\u00eancia da contribui\u00e7\u00e3o, arredondando-se para Cr$1,00 (um cruzeiro) a fra\u00e7\u00e3o porventura existente. (Reda\u00e7\u00e3o dada pela Lei n\u00ba 6.386, de 9.12.1976)<\/p>\n<p>\u00a7 3\u00ba \u00c9 fixada em 60% (sessenta por cento) do maior valor-de-refer\u00eancia, a que alude o par\u00e1grafo anterior, a contribui\u00e7\u00e3o m\u00ednima devida pelos empregadores, independentemente do capital social da firma ou empresa, ficando, do mesmo modo, estabelecido o capital equivalente a 800.000 (oitocentas mil) vezes o maior valor-de-refer\u00eancia, para efeito do c\u00e1lculo da contribui\u00e7\u00e3o m\u00e1xima, respeitada a Tabela progressiva constante do item III. (Reda\u00e7\u00e3o dada pela Lei n\u00ba 7.047, de 1\u00ba.12.1982)<\/p>\n<p>\u00a7 4\u00ba Os agentes ou trabalhadores aut\u00f4nomos e os profissionais liberais, organizados em firma ou empresa, com capital social registrado, recolher\u00e3o a contribui\u00e7\u00e3o sindical de acordo com a tabela progressiva a que se refere o item III. (Inclu\u00eddo pela Lei n\u00ba 6.386, de 9.12.1976)<\/p>\n<p>\u00a7 5\u00ba As entidades ou institui\u00e7\u00f5es que n\u00e3o estejam obrigadas ao registro de capital social, considera\u00e7\u00e3o, como capital, para efeito do c\u00e1lculo de que trata a tabela progressiva constante do item III deste artigo, o valor resultante da aplica\u00e7\u00e3o do percentual de 40% (quarenta por cento) sobre o movimento econ\u00f4mico registrado no exerc\u00edcio imediatamente anterior, do que dar\u00e3o conhecimento \u00e0 respectiva entidade sindical ou \u00e0 Delegacia Regional do Trabalho, observados os limites estabelecidos no \u00a7 3\u00ba deste artigo. (Inclu\u00eddo pela Lei n\u00ba 6.386, de 9.12.1976)<\/p>\n<p>\u00a7 6\u00ba Excluem-se da regra do \u00a7 5\u00ba as entidades ou institui\u00e7\u00f5es que comprovarem, atrav\u00e9s de requerimento dirigido ao Minist\u00e9rio do Trabalho, que n\u00e3o exercem atividade econ\u00f4mica com fins lucrativos. (Inclu\u00eddo pela Lei n\u00ba 6.386, de 9.12.1976)<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 581.<\/strong> Para os fins do item III do artigo anterior, as empresas atribuir\u00e3o parte do respectivo capital \u00e0s suas sucursais, filiais ou ag\u00eancias, desde que localizadas fora da base territorial da entidade sindical representativa da atividade econ\u00f4mica do estabelecimento principal, na propor\u00e7\u00e3o das correspondentes opera\u00e7\u00f5es econ\u00f4micas, fazendo a devid a comunica\u00e7\u00e3o \u00e0s Delegacias Regionais do Trabalho, conforme localidade da sede da empresa, sucursais, filiais ou ag\u00eancias.<\/p>\n<p>\u00a7 1\u00ba Quando a empresa realizar diversas atividades econ\u00f4micas, sem que nenhuma delas seja preponderante, cada uma dessas atividades ser\u00e1 incorporada \u00e0 respectiva categoria econ\u00f4mica, sendo a contribui\u00e7\u00e3o sindical devida \u00e0 entidade sindical representativa da mesma categoria, procedendo-se, em rela\u00e7\u00e3o \u00e0s correspondentes sucursais, ag\u00eancias ou filiais, na forma do presente artigo.<\/p>\n<p>\u00a7 2\u00ba Entende-se por atividade preponderante a que caracterizar a unidade de produto, opera\u00e7\u00e3o ou objetivo final, para cuja obten\u00e7\u00e3o todas as demais atividades convirjam, exclusivamente em regime de conex\u00e3o funcional.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 582.<\/strong> Os empregadores s\u00e3o obrigados a descontar da folha de pagamento de seus empregados relativa ao m\u00eas de mar\u00e7o de cada ano a contribui\u00e7\u00e3o sindical dos empregados que autorizaram pr\u00e9via e expressamente o seu recolhimento aos respectivos sindicatos.<\/p>\n<p>\u00a7 1\u00ba Considera-se um dia de trabalho, para efeito de determina\u00e7\u00e3o da import\u00e2ncia a que alude o item I do Art. 580, o equivalente:<br \/>\na) a uma jornada normal de trabalho, se o pagamento ao empregado for feito por unidade de tempo;<br \/>\nb) a 1\/30 (um trinta avos) da quantia percebida no m\u00eas anterior, se a remunera\u00e7\u00e3o for paga por tarefa, empreitada ou comiss\u00e3o.<\/p>\n<p>\u00a7 2\u00ba Quando o sal\u00e1rio for pago em utilidades, ou nos casos em que o empregado receba, habitualmente, gorjetas, a contribui\u00e7\u00e3o sindical corresponder\u00e1 a 1\/30 (um trinta avos) da import\u00e2ncia que tiver servido de base, no m\u00eas de janeiro, para a contribui\u00e7\u00e3o do empregado \u00e0 Previd\u00eancia Social.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 583.<\/strong> O recolhimento da contribui\u00e7\u00e3o sindical referente aos empregados e trabalhadores avulsos ser\u00e1 efetuado no m\u00eas de abril de cada ano, e o relativo aos agentes ou trabalhadores aut\u00f4nomos e profissionais liberais realizar-se-\u00e1 no m\u00eas de fevereiro, observada a exig\u00eancia de autoriza\u00e7\u00e3o pr\u00e9via e expressa prevista no art. 579 desta Consolida\u00e7\u00e3o.<\/p>\n<p>\u00a7 1\u00ba O recolhimento obedecer\u00e1 ao sistema de guias, de acordo com as instru\u00e7\u00f5es expedidas pelo Ministro do Trabalho.<\/p>\n<p>\u00a7 2\u00ba O comprovante de dep\u00f3sito da contribui\u00e7\u00e3o sindical ser\u00e1 remetido ao respectivo Sindicato; na falta deste, \u00e0 correspondente entidade sindical de grau superior, e, se for o caso, ao Minist\u00e9rio do Trabalho.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 584.<\/strong> Servir\u00e1 de base para o pagamento da contribui\u00e7\u00e3o sindical, pelos agentes ou trabalhadores aut\u00f4nomos e profissionais liberais, a lista de contribuintes organizada pelos respectivos sindicatos e, na falta destes, pelas federa\u00e7\u00f5es ou confedera\u00e7\u00f5es coordenadoras da categoria.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 585.<\/strong> Os profissionais liberais poder\u00e3o optar pelo pagamento da contribui\u00e7\u00e3o sindical unicamente \u00e0 entidade sindical representativa da respectiva profiss\u00e3o, desde que a exer\u00e7a, efetivamente, na firma ou empresa e como tal sejam nelas registrados.<\/p>\n<p>Par\u00e1grafo \u00fanico. Na hip\u00f3tese referida neste artigo, \u00e0 vista da manifesta\u00e7\u00e3o do contribuinte e da exibi\u00e7\u00e3o da prova de quita\u00e7\u00e3o da contribui\u00e7\u00e3o, dada por sindicato de profissionais liberais, o empregador deixar\u00e1 de efetuar, no sal\u00e1rio do contribuinte, o desconto a que se refere o Art. 582.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 586.<\/strong> A contribui\u00e7\u00e3o sindical ser\u00e1 recolhida, nos meses fixados no presente Cap\u00edtulo, \u00e0 Caixa Econ\u00f4mica Federal ao Banco do Brasil S. A. ou aos estabelecimentos banc\u00e1rios nacionais integrantes do sistema de arrecada\u00e7\u00e3o dos tributos federais, os quais, de acordo com instru\u00e7\u00f5es expedidas pelo Conselho Monet\u00e1rio Nacional, repassar\u00e3o \u00e0 Caixa Econ\u00f4mica Federal as import\u00e2ncias arrecadadas.<\/p>\n<p>\u00a7 1\u00ba Integrar\u00e3o a rede arrecadadora as Caixas Econ\u00f4micas Estaduais, nas localidades onde inexistam os estabelecimentos previstos no caput deste artigo.<\/p>\n<p>\u00a7 2\u00ba Tratando-se de empregador, agentes ou trabalhadores aut\u00f4nomos ou profissionais liberais o recolhimento ser\u00e1 efetuado pelos pr\u00f3prios, diretamente ao estabelecimento arrecadador.<\/p>\n<p>\u00a7 3\u00ba A contribui\u00e7\u00e3o sindical devida pelos empregados e trabalhadores avulsos ser\u00e1 recolhida pelo empregador e pelo sindicato, respectivamente.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 587.<\/strong> Os empregadores que optarem pelo recolhimento da contribui\u00e7\u00e3o sindical dever\u00e3o faz\u00ea-lo no m\u00eas de janeiro de cada ano, ou, para os que venham a se estabelecer ap\u00f3s o referido m\u00eas, na ocasi\u00e3o em que requererem \u00e0s reparti\u00e7\u00f5es o registro ou a licen\u00e7a para o exerc\u00edcio da respectiva atividade.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    }\n\n    .article-box .article {\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 588.<\/strong> A Caixa Econ\u00f4mica Federal manter\u00e1 conta corrente intitulada &#8220;Dep\u00f3sitos da Arrecada\u00e7\u00e3o da Contribui\u00e7\u00e3o Sindical&#8221;, em nome de cada uma das entidades sindicais beneficiadas, cabendo ao Minist\u00e9rio do Trabalho cientific\u00e1-la das ocorr\u00eancias pertinentes \u00e0 vida administrativa dessas entidades.<\/p>\n<p>\u00a7 1\u00ba Os saques na conta corrente referida no caput deste artigo far-se-\u00e3o mediante ordem banc\u00e1ria ou cheque com as assinaturas conjuntas do presidente e do tesoureiro da entidade sindical.<\/p>\n<p>\u00a7 2\u00ba A Caixa Econ\u00f4mica Federal remeter\u00e1, mensalmente, a cada entidade sindical, um extrato da respectiva conta corrente, e, quando solicitado, aos \u00f3rg\u00e3os do Minist\u00e9rio do Trabalho.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block 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     margin-bottom: 16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 589.<\/strong> Da import\u00e2ncia da arrecada\u00e7\u00e3o da contribui\u00e7\u00e3o sindical ser\u00e3o feitos os seguintes cr\u00e9ditos pela Caixa Econ\u00f4mica Federal, na forma das instru\u00e7\u00f5es que forem expedidas pelo Ministro do Trabalho:<\/p>\n<p>I &#8211; para os empregadores:<br \/>\na) 5% (cinco por cento) para a confedera\u00e7\u00e3o correspondente;<br \/>\nb) 15% (quinze por cento) para a federa\u00e7\u00e3o;<br \/>\nc) 60% (sessenta por cento) para o sindicato respectivo; e<br \/>\nd) 20% (vinte por cento) para a \u2018Conta Especial Emprego e Sal\u00e1rio\u2019;<\/p>\n<p>II &#8211; para os trabalhadores:<br \/>\na) 5% (cinco por cento) para a confedera\u00e7\u00e3o correspondente;<br \/>\nb) 10% (dez por cento) para a central sindical;<br \/>\nc) 15% (quinze por cento) para a federa\u00e7\u00e3o;<br \/>\nd) 60% (sessenta por cento) para o sindicato respectivo; e<br \/>\ne) 10% (dez por cento) para a \u2018Conta Especial Emprego e Sal\u00e1rio\u2019;<\/p>\n<p>III &#8211; (revogado);<br \/>\nIV &#8211; (revogado).<\/p>\n<p>\u00a7 1\u00ba O sindicato de trabalhadores indicar\u00e1 ao Minist\u00e9rio do Trabalho e Emprego a central sindical a que estiver filiado como benefici\u00e1ria da respectiva contribui\u00e7\u00e3o sindical, para fins de destina\u00e7\u00e3o dos cr\u00e9ditos previstos neste artigo.<\/p>\n<p>\u00a7 2\u00ba A central sindical a que se refere a al\u00ednea b do inciso II do caput deste artigo dever\u00e1 atender aos requisitos de representatividade previstos na legisla\u00e7\u00e3o espec\u00edfica sobre a mat\u00e9ria.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n    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16px;\n    }\n\n    .article-box .article p {\n        margin-bottom: 1em;\n    }\n\n    .article-box .article p:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .article:last-child {\n        margin-bottom: 0;\n    }\n\n    .article-box .comment {\n        padding: 24px;\n        background-color: #f6f6fa;\n        font-size: 16px;\n        font-weight: 400;\n        line-height: 150%;\n        border-radius: 8px;\n    }\n\n    .article-box .comment p {\n        margin: 0;\n    }\n\n    .article-box .comment ol {\n        list-style: auto;\n        list-style-position: inside;\n    }\n\n    @media (max-width: 1199px) {\n        .comment-block .comment-block-title {\n            font-size: 16px;\n        }\n\n        .comment-block .comment-block-title h2 {\n            margin-right: 5px;\n        }\n\n        .comment-block h3 {\n            font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 590.<\/strong> Inexistindo confedera\u00e7\u00e3o, o percentual previsto no art. 589 desta Consolida\u00e7\u00e3o caber\u00e1 \u00e0 federa\u00e7\u00e3o representativa do grupo.<\/p>\n<p>\u00a7 1\u00ba (Revogado).<\/p>\n<p>\u00a7 2\u00ba (Revogado).<\/p>\n<p>\u00a7 3\u00ba N\u00e3o havendo sindicato, nem entidade sindical de grau superior ou central sindical, a contribui\u00e7\u00e3o sindical ser\u00e1 creditada, integralmente, \u00e0 \u2018Conta Especial Emprego e Sal\u00e1rio\u2019.<\/p>\n<p>\u00a7 4\u00ba N\u00e3o havendo indica\u00e7\u00e3o de central sindical, na forma do \u00a7 1o do art. 589 desta Consolida\u00e7\u00e3o, os percentuais que lhe caberiam ser\u00e3o destinados \u00e0 \u2018Conta Especial Emprego e Sal\u00e1rio\u2019<\/p>\n<\/div>\n                    <\/div>\n    <\/div>\n\n<style>\n    .comment-block {\n        position: relative;\n    }\n    .comment-block .anchor-target {\n        position: absolute;\n        top: -200px;\n    }\n    .comment-block {\n        margin-bottom: 40px;\n    }\n    .comment-block .comment-block-title {\n        flex-wrap: wrap;\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 130%;\n        color: #1c1e2f;\n        margin-bottom: 24px;\n    }\n\n    .comment-block .comment-block-title:last-child {\n        margin-bottom: 64px;\n    }\n\n    .comment-block h3 {\n        font-size: 24px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .comment-block h4 {\n        font-size: 20px;\n        font-weight: 600;\n        line-height: 120%;\n    }\n\n    .article-box {\n        padding: 24px;\n        border-radius: 8px;\n        border: 1px solid #cbcbd9;\n        margin-bottom: 24px;\n    }\n\n    .article-box:last-child  {\n        margin-bottom: 0;\n    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          font-size: 20px;\n        }\n        .comment-block h4 {\n            font-size: 18px;\n        }\n    }\n<\/style>\n\n<div class=\"comment-block cp-block\">\n    <!-- Chama a ancora e\/ou titulo se houver -->\n        \n    <!-- Bloco de comentario -->\n            <div class=\"article-box\">\n            <div class=\"article\"><p><strong>Art. 591.<\/strong> Inexistindo sindicato, os percentuais previstos na al\u00ednea c do inciso I e na al\u00ednea d do inciso II do caput do art. 589 desta Consolida\u00e7\u00e3o ser\u00e3o creditados \u00e0 federa\u00e7\u00e3o correspondente \u00e0 mesma categoria econ\u00f4mica ou profissional.<\/p>\n<p>Par\u00e1grafo \u00fanico. Na hip\u00f3tese do caput deste artigo, os percentuais previstos nas al\u00edneas a e b do inciso I e nas al\u00edneas a e c do inciso II do caput do art. 589 desta Consolida\u00e7\u00e3o caber\u00e3o \u00e0 confedera\u00e7\u00e3o.<\/p>\n<\/div>\n                    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","template":"","cat-clt":[558,555],"class_list":["post-28460","clt-comentado","type-clt-comentado","status-publish","hentry","cat-clt-capitulo-iii-titulo-v","cat-clt-titulo-v"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/clt-comentado\/28460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/clt-comentado"}],"about":[{"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/types\/clt-comentado"}],"author":[{"embeddable":true,"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/comments?post=28460"}],"wp:attachment":[{"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/media?parent=28460"}],"wp:term":[{"taxonomy":"cat-clt","embeddable":true,"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/cat-clt?post=28460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}