Priscilla Folgosi
Lawyer at Marcos Martins Advogados
Recently, the Third Panel of the Superior Court of Justice (STJ) decided that profit sharing (PLR) should not be included in the basis for calculating alimony because it is an indemnity and does not form part of the employee’s remuneration.
The rapporteur, Justice Ricardo Villas Bôas Cueva, pointed out that the purpose of the PLR is to encourage companies to adopt plans for employee participation in the success of the business, without this benefit being conceptualized as salary and that the Third Panel has established an understanding, based on articles 7, XI, of the Federal Constitution and 3 of Law 10.101/2000, that the PLR is not linked to remuneration.
However, in the case under analysis, the exception to the rule was applied, that there should be an increase in the alimony amount by the PLR when the needs of the alimony claimant are not met by the amount regularly set as alimony. Thus, the Third Chamber of the Supreme Court upheld the appeal filed by the minor so that the case file could be returned to the original court and the evidence investigated in order to demonstrate whether the alimony set was insufficient.
The Fourth Panel of the STJ, on the other hand, has taken a different view to the one handed down in this case, to the effect that the PLR should be included in the basis for calculating maintenance as it is remunerative in nature.
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STJ. SPECIAL APPEAL: Nº 1719372 / SP (2018/0012110-4). Rapporteur: Ricardo Villas Bôas Cueva. Third Panel. DJ: 05/02/2019. Available at: STJ. Accessed on: February 26, 2019.
