Banca de DEFESA: RAIMUNDO DANTAS DE FIGUEIREDO BARBOSA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : RAIMUNDO DANTAS DE FIGUEIREDO BARBOSA
DATE: 09/11/2023
TIME: 10:00
LOCAL: Videoconferência
TITLE:

The social security contribution in work mediated by digital platforms: an analysis of the transport service

KEY WORDS:

Digital platforms. Social security contributions. Transportation service. Uber.

PAGES: 109
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

The phenomenon of technological intermediation of labor through digital platforms has promoted new arrangements in labor relations and service delivery models. The characteristic feature of these companies is the exclusive use of technology as a means to achieve their commercial dealings and hiring workers. This being said, it was intended to explore, from the social security perspective, the legal nature of the economic activity developed by transport application companies, as well as the legal relationship established between them and their drivers. The research is classified as exploratory and descriptive. With regard to media, it is classified as bibliographic, documentary and field. The approach is predominantly qualitative, although it makes use of descriptive statistics to, together with content analysis, analyze the data that were collected through interviews and questionnaires. Having noted the absence of characterizing elements of work of an autonomous nature and that the economic activity carried out by the PPP-companies is a transport service, it is concluded that the application drivers are individual taxpayers who provide service to these transport platforms. Consequently, in compliance with the legal mandate of social security costs, transport companies by application must collect the employer's share of the Social Security contribution incident on the remuneration of individual taxpayers who provide them with service (drivers) and retain the share of the respective insured. It is noteworthy that the importance of the research lies in filling a gap arising from the absence of discussion of the analysis of the occurrence of the generating event of the Social Security contribution in the context of the work carried out via digital platform and the contribution in the discussions of the developments arising from the phenomenon of platform work regarding the impacts on the social security protection of workers in the social Security regime, social and economic dynamics and in the reflection of future regulations of this new social fact.

COMMITTEE MEMBERS:
Presidente - 3088038 - ANA RITA SILVA SACRAMENTO
Interna - 1913274 - DENISE RIBEIRO DE ALMEIDA
Externo à Instituição - FABIANO MAURY RAUPP