OBJECTIVE OF THE PROGRAM

• • Preserve employment and income;
  • Guarantee the continuity of work and business activities, given the decrease in economic activities; and
  • Reduce social impacts due to the consequences of the state of public calamity and public health emergency.

2. PROGRAM MEASURES

• • Payment of the Emergency Employment and Income Preservation Benefit;
  • Proportional reduction of working hours and wages; and
  • Temporary suspension of the employment contract.

3. IMPLEMENTATION OF THE MEASURES

• • The Ministry of Economy will be in charge of coordinating, executing, monitoring, and evaluating the Emergency Employment and Income Maintenance Program and editing complementary rules necessary for its execution.
  • The Ministry of Economy will regulate the form of transmission of information and communications by the employer about the measures adopted by the company, based on the Emergency Program and the way of granting and paying the Emergency Benefit.

4. EMERGENTIAL BENEFIT OF PRESERVING EMPLOYMENT AND INCOME – ARTICLE 5 of MP nº 936/20

The Emergency Employment and Income Preservation Benefit, paid for with Federal resources, will be paid in the following cases:

(a) Proportional reduction of working hours and wages;

(b) Temporary suspension of the employment contract.

The Emergency Employment and Income Preservation Benefit will be provided monthly and due from the date of commencement of the reduction in working hours and wages or temporary suspension of the employment contract, subject to the following conditions:

(a) The employer shall inform the Ministry of Economy of the reduction in working hours and wages or the temporary suspension of the employment contract, within ten days, counting from the date of conclusion of the  negotiation;

(b) The payment of the first installment will be made within 30 days, counting from the date of completion of the negotiation, provided that the company informs the negotiation within the ten days mentioned in item (a) above.

(c) The first installment of the Emergency Benefit will be paid within 30 days, counting from the date on which the information was provided;

(d) If the employer does not provide the information within ten days, it will suffer the following penalties:

(i) It will be necessary to pay, even with the reduction of the working hours or suspension of the contract, the full amount of the remuneration perceived by the employee before the implementation of the reduction of the workday and the salary or the suspension of the employment agreement, including social charges; and

(ii) The obligation to pay the remuneration and expenses in full will only cease when the employer provides the reduction or suspension information to the Ministry of Economy.

It is up to the employer to provide the correct information to the Ministry of Economy, provided that Emergency Benefits paid improperly or in excess will be registered in the Federal Union’s existing debt, in which case the Law of Tax Foreclosures will be applied for judicial execution.

The receipt of the Emergency Benefit does not prevent the concession or change the amount of unemployment insurance to which the employee may be entitled in the future, due to eventual dismissal, subject to the requirements of Law No. 7.998/90 (Unemployment Insurance Law).

5. EMERGENCY EMPLOYMENT AND INCOME BENEFIT VALUE

The amount of the Emergency Benefit will be based on the monthly unemployment insurance amount to which the employee would be entitled, under the terms of the Unemployment Insurance Law, subject to the criteria and requirements provided for in articles 7 and 8 of Provisional Measure 936 / 20.

VALUES OF UNEMPLOYMENT INSURANCE IN 2020:

The Emergency Benefit will be paid to the employee independently:

(a) the fulfillment of any acquisition period;

(b) the duration of the employment agreement; and

(c) the number of wages received.

The Emergency Benefit will not be paid to the employee re:

(a) receiving any benefits from the General Social Security Regime, except for the pension for death or accident allowance;

(b) receiving unemployment insurance, in any of its modalities; and

(c) receiving a professional qualification scholarship.

The employee with an intermittent employment agreement formalized until the date of publication of Provisional Measure No. 936/20 will be entitled to the Emergency Benefit in the amount of R $ 600.00 (six hundred reais), for 3 (three) months. The monthly benefit will be due from the publication of Provisional Measure No. 936/20 and will be paid within 30 (thirty) days.

An employee who has more than one intermittent employment agreement will be entitled to only one Emergency Benefit of R $ 600.00 (six hundred reais).

The employee with more than one formal employment relationship may receive the Emergency Benefit for each employment relationship with reduced working hours and salary or suspension of the employment agreement.

6. PROPORTIONAL REDUCTION IN WORKING DAYS AND SALARY

According to Article 7 of Provisional Measure No. 936/20, during the state of public calamity, the employer may agree to a proportional reduction in working hours and wages, subject to the following conditions:

(a) preservation of hourly wages;

(b) the maximum term of 90 days;

(c) agreed by an individual or collective written agreement;

(d) the individual agreement will be written, and the employer’s proposal must be sent to the employee at least two calendar days before the start of the application of the reduction; and

(e) guarantee of employment during the period of the reduction and, after the re-establishment, for a period equivalent to such reduction.

Employees who enter into working hours and wage reduction agreements with their employers or who are covered by a collective workforce and wage reduction agreement, signed between the employer and the local union, will be entitled to the emergency benefit.

The reduction in working hours and wages may be applied exclusively in the following percentages: 25%, 50%, or 70%.

The re-establishment of the working day and the salary previously paid will be reestablished in 2 calendar days, counted:

(a) the cessation of the state of public calamity; or

(b) from the date established in the individual agreement as to the end of the period for the reduction of hours and wages.

Provisional Measure No. 936/20 establishes that the reduction in working hours and wages may be applied for a maximum period of 90 days during the period that the state of public calamity lasts. The state of public calamity was decreed by Legislative Decree No. 6/20, valid until 12.31.2020. The employer will be able to decide the best time to reduce the workday and the salary, since the 90 days provided for in the Provisional Measure elapse within the period of the state of public calamity.

The employer will be able to anticipate the end of the agreed reduction period and will have to inform the employee about his decision two calendar days in advance.

Provisional Measure No. 936/20 establishes the cases in which the reduction in working hours and wages may be implemented through an individual agreement and those cases in which collective bargaining is required. The table below summarizes the rules of the Provisional Measure regarding the reduction of hours and wages allowed and the requirements for formalizing an individual or collective bargaining.

In short:

(a) 25% reduction: individual agreement with any employee;

(b) Reduction of 50% or 70%: individual agreement with employees who receive up to 3 minimum wages or more than R$ 12,202.12;

(c) Reduction of 50% or 70%: collective bargaining for employees who receive more than three minimum wages and less than R$ 12,202.12 or who earn more than R$ 12,202.12 and do not have a higher education degree.

7. TEMPORARY SUSPENSION OF THE WORK CONTRACT

During the state of public calamity, the employer may agree to temporarily suspend the employment contract with its employees, for a maximum period of 60 days, which may be divided into up to two periods of 30 days.

The temporary suspension of the employment contract can be agreed upon by individual written agreement between employer and employee. It must be forwarded to the employee at least two days before the suspension begins.

During the period of temporary suspension, the employee will be entitled to all benefits granted by the employer. Provisional Measure No. 926/20 does not exclude any benefit, be it legal, conventional, or given freely by the employer.

No benefit is strictly excluded, not even the transportation voucher. However, this is a benefit for which the employer anticipates the amount spent on transportation so that the worker moves from his residence to the workplace and vice versa, and its concession would not be justified during the contract suspension period.

During the period of temporary suspension of the employment contract, the employer will not contribute to the General Social Security System, and the employee may pay social security contributions as an optional insured.

The employment contract will be reestablished within two calendar days, counting:

(a) The cessation of the state of public calamity, as defined by Legislative Decree No. 6/20, with a term of validity up to 12.31.2020; or

(b) the date established in the individual agreement as to the end of the suspension period (maximum of 60 days); or yet,

(c) The date of the employer’s communication, informing the employee of his decision to bring the agreed suspension period to an end.

If, during the contract suspension period, the employee maintains work activities, even if partially, through teleworking, remote or remote work, the suspension will be uncharacterized, and the employer will be subject to:

(a) the immediate payment of remuneration and social charges for the entire period;

(b) the penalties provided for in the legislation in force, for non-compliance with the rules provided for in the Provisional Measure; and

(c) sanctions provided for in collective bargaining or collective convention.

The company that earned, in the calendar year of 2019, gross revenue exceeding R$ 4,800,000.00 (four million and eight hundred thousand reais) can only suspend the employment contract of its employees by paying monthly compensatory aid equivalent to 30% of the employee’s salary, during the period of temporary suspension from work.

The compensatory aid will comply with the following criteria:

(a) It should be provided for in the individual or collective bargaining;

(b) It will have an indemnity nature;

(c) It will not be included in the calculation basis of the income tax withheld at source or the annual income tax adjustment statement for the employer’s income;

(d) It will not be included in the calculation base of the social security contribution, and other taxes levied on the payroll;

(e) It will not be included in the calculation base of the amount due to the FGTS; and

(f) May be excluded from net income to determine corporate income tax and social contribution on corporate net income taxed by taxable income.

8. COMPENSATORY AID – REDUCTION IN DAY AND WAGE AND SUSPENSION OF THE WORK CONTRACT – ARTICLE 9 OF PROVISIONAL MEASURE No. 936/20

The Emergency Benefit may be accumulated with the payment of monthly compensatory aid by the employer as a result of the reduction in working hours and wages or the temporary suspension of the employment contract.

The compensatory aid for the temporary suspension is only payable by companies with annual gross revenue above R$ 4,800,000.00 (four million and eight hundred thousand reais), in a minimum percentage of 30% of the salary. Companies with annual gross income below this ceiling or any company that signs working hours and wage reduction agreement may also grant monthly compensatory aid. In such cases, the monthly compensatory support must observe the following rules:

(a) Have a value defined in the individual agreement agreed or in collective bargaining;

(b) It will have an indemnity nature;

(c) It will not be included in the calculation base of the social security contribution, and other taxes levied on the payroll;

(d) It will not be included in the basis for calculating the amount due to the FGTS;

(e) May be excluded from net income to determine corporate income tax and Social Contribution on Net Income of corporate entities taxed by taxable income; and

(f) In the case of reduced working hours and wages, compensatory aid will not be included in the salary due by the employer.

9. PROVISIONAL GUARANTEE IN EMPLOYMENT

Article 10 of Provisional Measure No. 936/20 recognizes the provisional guarantee in employment for the employee who receives Emergency Benefit as a result of the reduction in working hours and salary or the temporary suspension of the employment contract, in the following terms:

(a) During the period that the workload and wage reduction lasts;

(b) During the period of temporary suspension of the employment contract;

(c) After the re-establishment of the working day and the salary or the end of the temporary suspension of the agreement, for a period equivalent to that agreed for the reduction or suspension (for example, 60 days of suspension of employment agreement – 120 days job guarantee).

If the employee is dismissed without cause during the period of provisional guarantee in employment, in addition to the severance payments provided for in the legislation in force, the following indemnities will be due:

(a) 50% of the salary to which the employee would be entitled in the period of provisional guarantee in employment, in the event of a reduction in the working day and a salary equal to or greater than 25% and less than 50%;

(b) 75% of the salary to which the employee would be entitled in the period of provisional guarantee in employment, there is a hypothesis of a reduction in working hours and a salary equal to or greater than 50% and less than 70%;

(c) 100% of the salary to which the employee would be entitled in the period of provisional guarantee in employment, in the hypotheses of reduction of the working day and salary in a percentage higher than 70% or temporary suspension of the employment contract.

Employees who resign or are dismissed for just cause are not entitled to the payment of the indemnities listed in item 9.2.

10. COLLECTIVE BARGAINING AND COLLECTIVE CONVENTION

Measures to reduce hours and wages or suspend the employment contract referred to in Provisional Measure No. 936/20 may be entered into through collective bargaining.

The collective bargaining agreement or collective convention may establish percentages of reduced working hours and wages different from that established in Provisional Measure No. 936/20. Depending on the reduction percentage adjusted in a collective rule, the emergency benefit will not be due or will be reduced, in the following terms:

(a) No perception of the emergency benefit for working hours and wages lower than 25%;

(b) 25% on the calculation basis provided for in article 6, for a reduction in work hours and salaries equal to or greater than 25% and less than 50%;

(c) 50% on the calculation basis provided for in Article 6, for a reduction in working hours and wages equal to or greater than 50% and less than 70%; and

(d) 70% on the calculation basis provided for in Article 6, for the reduction of hours and wages above 70%.

Collective labor agreements or agreements previously entered into can be renegotiated to adapt their terms, within ten calendar days, counted from the date of publication of Provisional Measure No. 936/20.

Individual agreements for the reduction of working hours and wages or temporary suspension of the contract must be communicated by the employers to the respective local union of the employee category, within up to 10 calendar days, counted from the date of its execution.

11. OTHER PROVISIONS

(a) The reduction in working hours and wages or the suspension of the employment contract cannot affect the exercise and functioning of public services and essential activities provided for in Law No. 7,783 / 89 and Law No. 13,979 / 20.

(b) Irregularities found by labor inspection will subject violators to legal fines.

(c) The provisions of Provisional Measure No. 936/20 apply to apprentice and part-time employment contracts.

(d) During the state of public calamity, the courses or professional qualification program referred to in article 476-A of the CLT may be offered by the employer exclusively in the face-to-face modality. It will last no less than one month and not more than three months.

(e) Electronic means may be used to meet the formal requirements provided for in Title VI of the CLT – collective bargaining – including for calling, deliberating, deciding, formalizing and advertising a convention or collective bargaining agreement, and the deadlines provided for in that Title are halved.

The House of Representatives will vote today (06.16.2020) the Provisional Measure 927, of March 22, 2020, that provides for alternative measures that may be adopted by employers to preserve employment and income during the state of public calamity resulting from COVID-19, recognized by the Federal Senate in Legislative Decree No. 06/2020, with effect until 12.31.2020.

The final text of MP 927/2020 after the vote will refer to the Federal Senate for evaluation. For now, by an act of the President of the National Congress, the MP 927/2020 has been extended until the beginning of July, with the following measures maintained:

1. Teleworking. Sections 75-A to 75-E of the Brazilian Labour Laws Consolidation (“CLT”) regulates teleworking, but, as long as the state of public calamity declared in Legislative Decree 06/2020 continues, with effects expected until 12.31.2020, MP 927/2020 predicted that the rules for this modality would be as follows:

a) Amendment to the employment contract – exception. The alteration of the face-to-face work regime to that of telecommuting, remote work or another type of distance work, as well as the return to the face-to-face work regime, will be at the sole discretion of the employer, without the need for individual or collective agreement and registration before the change in the individual employment contract;

b) Definition of teleworking to apply the rules of MP 927/2020. It is remote work or distance work in the provision of services that are predominant or totally outside the employer’s premises, with the use of information and communication technologies that, by their nature, do not constitute external work;

c) Deadline for communicating to the employee the change in the work regime. Communication must occur at least 48 hours in advance, in writing or electronically;

d) Provisions on the acquisition of equipment and reimbursement of expenses. Responsibility for the purchase, maintenance or supply of technological equipment and infrastructure for the provision of teleworking, remote or distance work, and the rules for reimbursement of expenses must be established in, signed before a change of work regime begins, or within a maximum period of 30 days from the date of the change;

e) If the employee does not have the necessary equipment or infrastructure to provide teleworking, remote, or remote work:

i) the employer may supply the equipment on a lending basis and pay for infrastructure services, in the case of teleworking or remote work. Everything must be established in writing, with the observation that the resulting expenses are not part of the salary;

ii) if the employer cannot supply the equipment and if the teleworking regime is maintained, the standard working day period will be counted as working time available to the employer;

iii) distance work is also equivalent to homework, without necessarily using technological equipment, such as, for example, the production of clothes by sewists. In this case, too, if the employee does not have the appropriate equipment, this must be provided by the employer.

f) Workday. Regular working hours will be considered, with no provision for overtime work in this modality. The available time, readiness or alert system will only be valid if provided for in an individual or collective agreement; and

g) Interns and Apprentices. Interns and apprentices will also be able to work in teleworking, remote, or distance work.

2. Anticipation of Individual Vacations. The granting of individual vacations are provided for in Sections 129 to 138 of the CLT. During the period that the state of public calamity endures, these rules were relaxed by MP 927/2020, in the following points:

a) Notice. When deciding to grant individual vacations, the employer will inform the employee about the anticipation of his/her vacation, in a minimum period of 48 hours, in writing or by electronic means, indicating the period to be taken by the employee.

b) Minimum period. Vacations may not be taken in periods of less than five calendar days.

c) Acquisition Period. They may be granted, by decision of the employer, even if the corresponding acquisition period has not elapsed. Also, an employee and an employer may enter into an individual written agreement to anticipate the granting of vacation periods in the future.

d) Vacation Payment. Payment of vacation pay during the state of public calamity may be made up to the fifth business day of the month following the start of the vacation. For example, vacation granted in April / 2020 may be paid by the fifth business day of May / 2020.

e) Additional Vacation Payment. The employer may choose to pay the 1/3 vacation additional after it is granted, until the deadline of December 20, together with the payment of the 13th salary. It is up to the employer to decide whether or not he can pay the employee’s request to convert the 1/3 vacation additional as a cash bonus. The employee within 48 hours must make this request after being notified of the vacation grant.

f) Risk Group. Workers belonging to the coronavirus risk group (elderly over 60 years old and diabetics, patients with chronic respiratory diseases such as asthma and bronchitis, cardiovascular diseases, patients with kidney failure, of any age) should be prioritized for the vacation, individual or collective.

g) Healthcare Professionals. Vacation Suspension. During the state of public calamity, the employer may suspend the vacation of health professionals or those who perform essential functions, by formally communicating the decision to the worker, in writing, or by electronic means, preferably, 48 hours in advance.

3. Collective Vacations. Collective vacations, which are provided for in Section 139 to 141 of the CLT, have as main requirement the prior communication to the local body of the Ministry of Economy and Employment and the local union. MP 927/2020 made this rule and other flexibles, as follows:

a) Notice. The employer may, at its discretion, grant collective vacations, notifying the group of employees affected, at least 48 hours in advance. Also, companies are exempted, during the state of public calamity, from making the prior notification of collective vacations to the local agency of the Ministry of Economy and Employment and the local union.

b) Limit. During the state of public calamity, the employer does not need to comply with the requirement of only two annual collective vacation periods, nor the minimum number of 10 consecutive days provided for in the CLT;

c) Other Applicable Rules. The same rules applicable to individual vacation apply to collective vacations in terms of acquisition periods, payment dates, and payment dates of the additional 1/3.

4. Anticipating Holidays. The MP also established new rules for anticipating and offsetting holidays.

a) Notice. Employers may decide to anticipate the use of non-religious holidays, notifying the set of benefited employees in writing or electronically, at least 48 hours in advance, expressly listing the holidays that will be used and that can offset the balance in the bank hours;

b) Religious and Non-Religious Holidays. The use of religious holidays will depend on the employee’s agreement, upon manifestation in an individual written agreement. Companies should be aware that employers can anticipate only non-religious holidays. Religious holidays must be the object of a written contract with employees.

5. Bank of Hours. The rules of the bank of hours established in Section 59, §2nd of the CLT were made more flexible by MP 927/2020. The MP authorizes, for the duration of the state of public calamity, the interruption of activities by the employer and the special workday compensation regime, through the Bank of Hours, instituted by collective agreement between the company and the local union or by formal individual agreement.

a) Limits. The Bank of Hours agreement may establish the compensation for the days of interruption of activities, by extending the workday by up to 2 hours, not exceeding the workday of 10 hours daily, within a period of up to eighteen months, counting from the closing date of the state of public calamity. This compensation will be established by the company, without the need for a collective agreement.

b) Interruption of the Employment Contract. The termination of the employment contract occurs when the employee stops providing services, as determined by the employer, and continues to receive wages and benefits.

c) Compensation. The compensation for the interrupted period, the number of days of interruption, will be at the discretion of the employer, and the payment for early vacations is the object of the Bank of Hours provided for in MP 927/2020. If the company maintains its normal internal activities, the Bank of Hours rules established in a collective agreement or collective agreement will remain in effect.

6. Safety and Health at Work. The following rules have been established:

a) Occupational Medical Examinations. During the state of public calamity, occupational medical examinations are suspended, except for the dismissal medical examination.

b) Medical Examinations in case of Dismissal. Regardless of the date of termination of the employment contract, the dismissal examination may be carried out within 60 days, counting from the closing date of the state of public calamity. It is up to the company to keep the contacts of the disconnected employee up to date, making it possible for him to call for the dismissal exam.

The dismissal examination may be waived if the most recent occupational medical examination was carried out less than 180 days ago.

The postponement or dismissal of the dismissal exam can only occur if the doctor responsible for controlling the occupational health of the company considers that there is a risk for the worker.

It is also recommended that, if possible, the company carries out the dismissal exam as soon as possible to avoid future discussions regarding allegations of occupational illnesses and worsening illnesses. For example, if the employee is dismissed in May/2020, the company will only have the legal obligation to take the exam in January/February 2021. Until then, this former employee may have an accident or have a health problem, and the absence of a dismissal exam may make it difficult to prove the company’s lack of responsibility for possible sequelae or aggravation of illnesses.

c) Training. The periodic and eventual training of employees provided for in occupational health and safety standards will have their mandatory suspension. It must be carried out within 90 days, counting from the date of the closure of the state of public calamity.

d) CIPAS. The CIPAS may be maintained during the State of Public Calamity period, and the mandates may be extended, with the possibility of suspending ongoing electoral processes.

7. Suspension of the Employment Contract and Directing the Worker to Qualification. Article 18 of MP 927/2020, which established the rules for the suspension of the employment contract and the worker’s direction for qualification, was repealed by MP 928/2020.

8. Deferment of FGTS Payments.

MP 927/2020 suspended the enforceability of the FGTS payment by employers concerning the competencies of March, April, and May 2020, due in April, May, and June 2020, respectively, and authorized its installment payment. This suspension is valid for all companies and does not depend on prior formal adhesion, but the employer must declare, by June 20, 2020, the information on the payments that will be paid in installments.

The information provided will constitute a declaration and recognition of credits, characterized as a debt confession and an enforceable instrument for the collection of FGTS credit.

The payments will be made in installments, without the need for updating, fines, and charges, in up to 6 (six) monthly installments, starting in July 2020.

Unreported amounts will be considered in arrears, requiring full payment, plus restatement, fines, and charges, and the installments declared falling due will be regarded as immediately collectable.

The ongoing FGTS debt installments, which have payments due in March, April, and May 2020, will not prevent the issuance of a clearance certificate. And the terms of the certificates issued before the date of entry into force of MP 927/2020 will be extended for 90 (ninety) days.

9. Other Labor Provisions of MPF 927/2020.

a) Health establishments. During the period of the state of public calamity, health establishments, by an individual written agreement, even for unhealthy activities and a special 12×36 day, may:

i. for imperative necessity, exceeding the legal limit on the duration of work, to deal with force majeure;
ii. adopt an overtime schedule between the 13th and the 24th hour of the intra-day interval, guaranteeing paid weekly rest, without any administrative penalty;
iii. overtime hours may be compensated, within 18 months, counting from the end of the state of public calamity, through an hour bank or paid as overtime.

b) Suspension of Lawsuit Deadlines. For the period of 180 (one hundred and eighty) days, counted from the date of entry into force of MP 927/2020, the lawsuit deadlines for the presentation of defense and administrative appeals originated from labor infractions, and FGTS debit notifications are suspended.

c) Coronavirus contamination. The cases of contamination by the coronavirus will not be considered occupational illness, except upon proving the causal link. This presumption of exclusion from the employer’s liability is not a guarantee that companies will not be subject to claims alleging illness acquired in the workplace or due to the need for work, such as the use of transportation. For this reason, before implementing the measures contained in MP 927/2020, or any other that the company considers necessary, we suggest assessing the risk of exposure of employees, as well as possible actions to minimize the likelihood of contagion.

d) Overdue Collective Agreements and Conventions. The collective agreements and conventions overdue and about to expire, within 180 (one hundred and eighty) days from the date of entry into force of MP 927/2020, may be extended, at the employer’s discretion, for 90 (ninety) days. It is an appropriate measure, as it will allow companies to wait to pass the crisis generated by the coronavirus to negotiate new collective agreements and conventions.

e) Inspection. Within the same period of 180 (one hundred and eighty) days, counted from the date of entry into force of MP 927/2020, the tax auditors will act only in a pedagogical manner, except to:

i. lack of employee registration, based on complaints;

ii. situations of grave and imminent risk, only for irregularities immediately related to the configuration of the case;

iii. the occurrence of a fatal occupational accident determined through an accident analysis tax procedure, only for irregularities immediately related to the causes of the accident; and

iv. work in conditions similar to slave or child labor.

f) Application of the Rules provided for in MP 927/2020. The rules provided for in MP 927/2020 apply to temporary employment contracts provided for in Law No. 6,019 / 74, to rural workers contracts provided for in Law No. 5,889 / 73 and to domestic workers contracts of Complementary Law No. 150/2015.

10. Measures adopted by companies before Provisional Measure 927/2020.

The final provisions expressly state that the labor measures adopted by employers that do not contravene the provisions of MP 927/2020, taken in 30 (thirty) days before the date of its entry into force, are valid.

However, it is worth clarifying that, although it is not expressly mentioned, this validation only applies to the rules contained in the Provisional Measure. As MP 927/2020 provides for the possibility of adopting other measures not contemplated in its text, decisions taken by the company that violates the constitutional rule or section of the CLT are not subject to the validation provided for in Section 36.

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