{"id":28461,"date":"2024-06-27T12:17:48","date_gmt":"2024-06-27T15:17:48","guid":{"rendered":"https:\/\/www.aurum.com.br\/blog\/clt-comentado\/art-592-a-594-clt\/"},"modified":"2025-05-19T14:27:20","modified_gmt":"2025-05-19T17:27:20","slug":"art-592-a-594-clt","status":"publish","type":"clt-comentado","link":"https:\/\/www.aurum.com.br\/blog\/clt-comentado\/art-592-a-594-clt\/","title":{"rendered":"Se\u00e7\u00e3o II \u2013 Da Aplica\u00e7\u00e3o 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. 592.<\/strong> A contribui\u00e7\u00e3o sindical, al\u00e9m das despesas vinculadas \u00e0 sua arrecada\u00e7\u00e3o, recolhimento e controle, ser\u00e1 aplicada pelos sindicatos, na conformidade dos respectivos estatutos, usando aos seguintes objetivos:<\/p>\n<p>I &#8211; Sindicatos de empregadores e de agentes aut\u00f4nomos:<br \/>\na) assist\u00eancia t\u00e9cnica e jur\u00eddica;<br \/>\nb) assist\u00eancia m\u00e9dica, dent\u00e1ria, hospitalar e farmac\u00eautica;<br \/>\nc) realiza\u00e7\u00e3o de estudos econ\u00f4micos e financeiros;<br \/>\nd) ag\u00eancias de coloca\u00e7\u00e3o;<br \/>\ne) cooperativas;<br \/>\nf) bibliotecas;<br \/>\ng) creches;<br \/>\nh) congressos e confer\u00eancias;<br \/>\ni) medidas de divulga\u00e7\u00e3o comercial e industrial no Pa\u00eds, e no estrangeiro, bem como em outras tendentes a incentivar e aperfei\u00e7oar a produ\u00e7\u00e3o nacional.<br \/>\nj) feiras e exposi\u00e7\u00f5es;<br \/>\nl) preven\u00e7\u00e3o de acidentes do trabalho;<br \/>\nm) finalidades desportivas.<\/p>\n<p>II &#8211; Sindicatos de empregados:<br \/>\na) assist\u00eancia jur\u00eddica;<br \/>\nb) assist\u00eancia m\u00e9dica, dent\u00e1ria, hospitalar e farmac\u00eautica;<br \/>\nc) assist\u00eancia \u00e0 maternidade;<br \/>\nd) ag\u00eancias de coloca\u00e7\u00e3o;<br \/>\ne) cooperativas;<br \/>\nf) bibliotecas;<br \/>\ng) creches;<br \/>\nh) congressos e confer\u00eancias;<br \/>\ni) auxilio-funeral;<br \/>\nj) col\u00f4nias de f\u00e9rias e centros de recrea\u00e7\u00e3o;<br \/>\nl) preven\u00e7\u00e3o de acidentes do trabalho;<br \/>\nm) finalidades deportivas e sociais;<br \/>\nn) educa\u00e7\u00e3o e forma\u00e7\u00e3o profissicinal.<br \/>\no) bolsas de estudo.<\/p>\n<p>III &#8211; Sindicatos de profissionais liberais:<br \/>\na) assist\u00eancia jur\u00eddica;<br \/>\nb) assist\u00eancia m\u00e9dica, dent\u00e1ria, hospitalar e farmac\u00eautica;<br \/>\nc) assist\u00eancia \u00e0 maternidade;<br \/>\nd) bolsas de estudo;<br \/>\ne) cooperativas;<br \/>\nf) bibiotecas;<br \/>\ng) creches;<br \/>\nh) congressos e confer\u00eancias;<br \/>\ni) aux\u00edlio-funeral;<br \/>\nj) col\u00f4nias de f\u00e9rias e centros de recrea\u00e7\u00e3o;<br \/>\nl) estudos t\u00e9cnicos e cient\u00edficos;<br \/>\nm) finalidades desportivas e sociais;<br \/>\nn) educa\u00e7\u00e3o e forma\u00e7\u00e3o profissional;<br \/>\no) pr\u00eamios por trabalhos t\u00e9cnicos e cient\u00edficos.<\/p>\n<p>IV &#8211; Sindicatos de trabalhadores aut\u00f4nomos:<br \/>\na) auist\u00e9ncia t\u00e9cnica e jur\u00eddica;<br \/>\nb) assist\u00eancia m\u00e9dica, dent\u00e1ria, hospitalar e farmac\u00eautica;<br \/>\nc) assist\u00eancia \u00e0 maternidade;<br \/>\nd) bolsas de estudo;<br \/>\ne) cooperativas;<br \/>\nf) bibliotecas;<br \/>\ng) creches;<br \/>\nh) congressos e confer\u00eancias;<br \/>\ni) aux\u00edlio-funeral;<br \/>\nj) col\u00f4nias de f\u00e9rias e centros de recrea\u00e7\u00e3o;<br \/>\nl) educa\u00e7\u00e3o e forma\u00e7\u00e3o profissional;<br \/>\nm) finalidades desportivas e sociais;<\/p>\n<p>\u00a7 1\u00ba A aplica\u00e7\u00e3o prevista neste artigo ficar\u00e1 a crit\u00e9rio de cada entidade, que, para tal fim, obedecer\u00e1, sempre, \u00e0s peculiaridades do respectivo grupo ou categoria, facultado ao Ministro do Trabalho permitir a inclus\u00e3o de novos programas, desde que assegurados os servi\u00e7os assistenciais fundamentais da entidade.<\/p>\n<p>\u00a7 2\u00ba Os sindicatos poder\u00e3o destacar, em seus or\u00e7amentos anuais, at\u00e9 20% (vinco por cento) dos recursos da contribui\u00e7\u00e3o sindical para o custeio das suas atividades administrativas, independentemente de autoriza\u00e7\u00e3o ministerial.<\/p>\n<p>\u00a7 3\u00ba O uso da contribui\u00e7\u00e3o sindical prevista no \u00a7 2\u00ba n\u00e3o poder\u00e1 exceder do valor total das mensalidades sociais consignadas nos or\u00e7amentos dos sindicatos, salvo autoriza\u00e7\u00e3o expressa do Ministro 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. 593.<\/strong> As percentagens atribu\u00eddas \u00e0s entidades sindicais de grau superior e \u00e0s centrais sindicais ser\u00e3o aplicadas de conformidade com o que dispuserem os respectivos conselhos de representantes ou estatutos.<\/p>\n<p>Par\u00e1grafo \u00fanico. Os recursos destinados \u00e0s centrais sindicais dever\u00e3o ser utilizados no custeio das atividades de representa\u00e7\u00e3o geral dos trabalhadores decorrentes de suas atribui\u00e7\u00f5es legais.<\/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. 594.<\/strong> O &#8220;Fundo Social Sindical&#8221; ser\u00e1 gerido e aplicado pela Comiss\u00e3o do Imposto Sindical em objetivos que atendam aos interesses gerais da organiza\u00e7\u00e3o sindical nacional ou \u00e0 assist\u00eancia social aos trabalhadores.<\/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-28461","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\/28461","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=28461"}],"wp:attachment":[{"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/media?parent=28461"}],"wp:term":[{"taxonomy":"cat-clt","embeddable":true,"href":"https:\/\/www.aurum.com.br\/blog\/wp-json\/wp\/v2\/cat-clt?post=28461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}