A contribuição previdenciária no trabalho mediado por plataformas digitais: uma análise sobre o serviço de transporte

Abstract

The phenomenon of technological intermediation of work by digital platforms has led to new arrangements in labor relations and service provision models. The characteristic feature of these companies is the exclusive use of technology as a means of carrying out their business dealings and hiring workers. The management and development of these companies are no longer confined to a physical space, but are almost entirely operated from a Cyber Physical Space (an environment where the real world interacts with the virtual world). With this in mind, the aim was to explore, from a social security perspective, the legal nature of the economic activity carried out by transport app companies (business intermediary or service provider), as well as the legal relationship established between them and their drivers, with the aim of analyzing the incidence of Social Security Contribution on employment relationships arising from the provision of transport services through digital platforms. The research carried out is classified as descriptive, documentary and field research, with a predominantly qualitative approach, since descriptive statistics were used to analyze the data in conjunction with content analysis. Having found that app drivers do not have the characteristics of self-employed workers, but rather self-employed providers - within the meaning of the social security system - it was concluded that app drivers are individual taxpayers who provide services to these transportation platforms. Consequently, in compliance with the legal mandate for social security funding, app based transportation companies must pay the employer's share of the Social Security Contribution levied on the remuneration of the individual taxpayers who provide them with services (drivers) and withhold the insured's share. It should be emphasized that the importance of this research lies in filling a gap arising from the lack of discussion of the analysis of the occurrence of the triggering event for the Social Security Contribution in the context of work carried out via a digital platform and broadening discussions on the consequences of the phenomenon of platform work, especially concerning the impacts of this new social fact on the social security protection of workers in the social security system.