In recent years, the Labor Court has been the stage for intense debates about the criteria for correcting labor credits.
Historically, the Referential Rate (TR) has always been the official index, but this reality began to change with the proposal to adopt a more representative index, particularly the Broad National Consumer Price Index (IPCA).
The discussion gained new dimensions when the Supreme Federal Court (STF), in its ruling on the Declaratory Action of Constitutionality (ADC) 58, surprised everyone by deciding to adopt the IPCA in the pre-judicial phase and, from the filing of the action, the Selic rate. This decision paved the way for a new approach to the monetary correction of labor debts, as well as providing an opportunity to review labor liabilities.
Recently, the Specialized Section in Individual Disputes (SDI-1) of the Superior Labor Court (TST), under the report of Minister Alexandre Agra Belmonte, issued a new pronouncement in line with the changes introduced in the Civil Code by Law 14.905/2024. Let’s understand the main points:
1. Pre-Judicial Phase: Application of the IPCA-E, plus default interest (Article 39, caput, of Law 8.177/1991).
2. Judicial Phase (until 08/29/2024): From the filing of the action, the Selic rate will be applied, respecting any amounts that may have already been paid, according to the modulation established by the STF, prohibiting the deduction or compensation of differences arising from the previous calculation criteria.
3. After 08/30/2024: For calculating monetary updating, the IPCA will be used (Article 389, sole paragraph, of the Civil Code). Default interest will correspond to the difference between the Selic and the IPCA (Article 406, sole paragraph, of the Civil Code), with the possibility of non-application (zero rate), as stated in § 3 of Article 406.
It is important to highlight that the SDI of the TST aims to standardize theses in situations where there is still no consensus among the court’s panels. Therefore, this decision represents an important milestone.
While this change seeks to standardize the monetary correction of labor debts, ensuring a uniform and transparent correction, companies will need to revisit their provisions related to these debts.
