Direito do trabalho especial para microempreendedores individuais

Abstract

The changes discussed and introduced in the legal system, including through reforms, consider labor law as a single block to be obeyed by all companies invariably. Given the particularities of each type of social enterprise, even considering the various changes introduced by the Labor Reform, there is a gap about discussions about the need to analyze Labor Law under an individualized look, considering the differences between each type of business size. from the individual microentrepreneur to large companies and multinationals. An in-depth study is needed on the existence of divergence in the employer-employee relationship between these types of business corporations, differences in the relative impacts of lawsuits, considering the analysis from a business perspective, and what are the consequences on the development of each enterprise, including opening new businesses. In honor of the 10 years of Individual Microentrepreneur regulation, a study is conducted on the need for specialization of labor standards for this group of entrepreneurs, comparing the legal elements of existing legislation, especially the one that provides for differentiated and favored tax treatment. for these corporate sizes, the so-called Simples Nacional.