Remuneration, salary, positions and functions

By Joaquim Carlos Lourenço

Remuneration is all the monetary advantages and benefits offered by the employer to the employee for his work, whether for the performance of activities that require physical strength, scientific, artistic or intellectual ability, for a fixed or unspecified period of time, previously agreed upon between the parties.

From this perspective, this work presents the concept of remuneration and its modalities, the definition of salary and the main types of salaries existing in Brazil, as well as the characterization of positions and functions. It thus endeavors to present an original approach to the concept of remuneration, salary, positions and functions, updated based on the 2017 labor reform (Law No. 13,467/17).

The book was inspired by an article developed in the Administration undergraduate course. The idea of publishing it as a book arose from the positive repercussion of the article's content, with several academic citations, as well as feedback from readers, who showed the lack of a consolidated bibliography on this theme, so common in the routine of human resources managers, labor analysts, and others.

Moreover, the holistic way in which the theme is treated and correlated with other complementary ones, facilitates understanding. This is a succinct work, but with consistent content, indicated to complement the knowledge of executives, human resources managers, labor analysts, administrators, accountants, CEOs, businessmen, foreign labor analysts, law graduates, academics in general, sector associations and unions, various entities, and readers interested in knowing the aspects of remuneration and salary.

To facilitate the discussion of the topic, the subjects discussed were divided into four parts. The first part discusses the concept of compensation and the types of compensation that exist. The second part discusses the types of compensation and the types of working hours. The third part presents the definition of salary and the types of salaries practiced in Brazil. The fourth part deals with aspects of jobs and functions, as well as the concept of professions. And, finally, the final considerations.

 

• Language: English
• Publisher: Author's Ed
• Release date: Jun 24, 2021
• ISBN: 9798201991364

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Joaquim Carlos Lourenço

Author's edition, 2021

Copyright © Joaquim Carlos Lourenço

All rights reserved.

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REMUNERATION, SALARY, POSITIONS AND FUNCTIONS

PRESENTATION

Remuneration is all the monetary advantages and benefits offered by the employer to the employee for his work, whether for the performance of activities that require physical strength, scientific, artistic or intellectual ability, for a fixed or unspecified period of time, previously agreed upon between the parties.

From this perspective, this work presents the concept of remuneration and its modalities, the definition of salary and the main types of salaries existing in Brazil, as well as the characterization of positions and functions. It thus endeavors to present an original approach to the concept of remuneration, salary, positions and functions, updated based on the 2017 labor reform (Law No. 13,467/17).

The book was inspired by an article developed in the Administration undergraduate course. The idea of publishing it as a book arose from the positive repercussion of the article's content, with several academic citations, as well as feedback from readers, who showed the lack of a consolidated bibliography on this theme, so common in the routine of human resources managers, labor analysts, and others.

Moreover, the holistic way in which the theme is treated and correlated with other complementary ones, facilitates understanding. This is a succinct work, but with consistent content, indicated to complement the knowledge of executives, human resources managers, labor analysts, administrators, accountants, CEOs, businessmen, foreign labor analysts, law graduates, academics in general, sector associations and unions, various entities, and readers interested in knowing the aspects of remuneration and salary.

To facilitate the discussion of the topic, the subjects discussed were divided into four parts. The first part discusses the concept of compensation and the types of compensation that exist. The second part discusses the types of compensation and the types of working hours. The third part presents the definition of salary and the types of salaries practiced in Brazil. The fourth part deals with aspects of jobs and functions, as well as the concept of professions. And, finally, the final considerations.

SUMMARY

REMUNERATION.................................13

1.1 Existing Compensation Types....................19

Functional Pay.................................20

Indirect salary.................................21

Skill-based compensation........................21

Competency-based compensation..................22

Variable Compensation..........................23

Shareholding..................................24

Creative Alternatives............................24

1.2 Remuneration in the public sector.................25

REMUNERATION ARRANGEMENTS................39

Awards......................................40

Wage in natura or utility wage....................40

Tips.........................................41

Artistic Couvert................................42

Allowances...................................44

Gratuity......................................44

Allowance....................................45

Paid weekly rest...............................45

Supplementary or Complementary Wage............46

Additional Health Hazard........................47

Additional risk premium.........................47

Night bonus...................................48

2.1 Types of working hours.........................49

SALARY.........................................57

3.1 Types of wages...............................69

Base salary...................................70

Minimum wage................................71

Wage floor....................................71

Professional Salary.............................72

Standard salary................................72

Net salary....................................72

Gross salary...................................73

POSITIONS AND FUNCTIONS.......................77

4.4 Professions...................................90

CONCLUDING REMARKS..........................95

REFERENCES.....................................99

I dedicate

the infinity of knowledge.

Happiness does not lie in money, but in the value we place on it.

1

REMUNERATION

Remuneration is the set of rewards normally received by the employee for the provision of services, whether in cash or in kind, from the employer or third parties, but arising from the employment contract, in order to meet his basic needs and those of his family [04].

For Lopes (2004) remuneration is every legal and customary benefit earned by the employee under the employment contract, whether paid by the employer or by a third party, but arising from the employment contract.

It can be said that the compensation is composed of the direct salary, the indirect salary and the variable compensation where profit sharing is the best. The compensation is the set of retributions received by the employee for the provision of services, in order to supplement his or her salary.

It is worth remembering that during maternity, paternity, or adoption leave, employees will be entitled to normal pay, with no deductions for days not worked, except for some that depend on work performance to be calculated and/or received, such as overtime and