João Alisson solicitou o calculado das suas férias de 30 dias, cumpriu, no prazo legal, a solicitação do abono pecuniário e no período aquisitivo de suas férias não teve nenhuma falta injustificada. Tendo o salário contratual de R$ 18.000,00 pois possui uma carga de confiança na empresa desde a sua admissão. Assinale com (V) para as afirmações Verdadeiras e (F) para as afirmações Falsas. ( ) O valor BRUTO das férias, considerando a antecipação de 50% do 13º salário é de R$ 41.000. ( ) Será inserido no calculado de suas férias a média dos últimos 12 meses das horas extras realizadas no período. ( ) Terá direito a 1/3 do valor do abono pecuniário. ( ) O valor do FGTS recolhido será de R$ 2.640,00. Marque a opção que apresenta a sequência CORRETA.
- A)F – F – F – V.
Wrong. It treats the first and third statements as false, but the expected payroll method makes both true.
- B)V – F – V – V.
Correct. The sequence is V-F-V-V: 41,000 gross using the exam payroll method, no overtime average for the trust-position employee, one-third on the cash allowance, and 2,640 FGTS on the proper base.
- C)V – F – F – V.
Wrong. The third statement is true because the vacation cash allowance also receives the constitutional one-third.
- D)V – V – V – V.
Wrong. The second statement is false because the employee in a trust position is not presented as entitled to overtime averages.
- E)F – F – V – F.
Wrong. It rejects the 41,000 calculation and the FGTS amount, both accepted in the expected computation.
Gabarito: B
Vacation payroll with a cash allowance can include regular vacation pay, the constitutional one-third, the one-third vacation cash allowance and, when requested, the first half of the 13th salary. FGTS is not calculated on the indemnity vacation cash allowance, but it is calculated on vacation remuneration and the 13th advance.