COMPLIANCE EM EMPRESAS DE TRANSPORTE DE CARGAS: RISCOS À CONTRATAÇÃO DE PESSOAS JURÍDICAS (PJ).

The idea of being in compliance with the laws and regulations in force in the country is not new, however, due to an increasingly challenging environment for companies, it is necessary for the risks related to the activity carried out to be minimized as much as possible., so that the company can play a prominent role in the market. In this regard, there is a need to be compliant from a labor and social security perspective, more precisely regarding the risks of replacing the workforce of CLT workers with that of legal entity service providers. Therefore, the aim of this research was to measure the risks that a cargo transport company would be exposed to when carrying out the highlighted replacement. For this purpose, the research analyzed the legal understanding and also addressed the risks relating to inspection, from the perspective of the occurrence of fines. To carry out the research, a deductive approach was used, with the results measured through a case study of a cargo transport company. With the study it was possible to conclude that the risks of such a practice are quite significant, as once the relationship is characterized and the assessment occurs, the company will be compelled to pay around 70% (minimum) or up to 90% (maximum) of the amounts previously disbursed for the provision of services. Thus, the need for companies to comply with the provisions of the law in order to maintain financial health became clear. [ABSTRACT FROM AUTHOR]