Carolina Tavares Rodrigues and Ana Paula Bressani

Young apprentices may be hired as provided for in Law No. 10,097 of December 19, 2000, hereafter referred to as the "Apprentice Law", which was regulated by Federal Decree No. 5,598, of December 1, 2005. The purpose of the Apprentice Law is to promote the rights of children and adolescents through the business sector′s social responsibility to human development, especially in connection with the technical training of young apprentices.

According to the Apprentice Law, young apprentices are individuals who are over 14 and under 24 years of age, enrolled in apprenticeship programs, that is, enrolled in national learning services, technical schools or non-profit organizations focused on professional education.

With the exception of micro-enterprises, small businesses and non-profit organizations focusing on professional education, all medium and large companies are forced to hire apprentices representing a minimum of 5% and a maximum of 15% of all workers for positions that require technical and vocational training. According to Instruction No. 75, 2009, of the Department of Labor Inspection, companies with less than 7 employees are not required to hire apprentices.

It is important to note that the business community may obtain tax benefits when entering into this type of contract. The payment of contributions to the National Social Security Institute remains mandatory. However, companies are required to pay a 2% rate on the remuneration paid to each young apprentice, including bonuses, for the purposes of calculating the Unemployment Guarantee Fund (FGTS). Companies registered in the simple taxation regime, in turn, have no increase in their social security contributions.

Geared towards the qualification, physical, moral and psychological development of young people, the apprentice contract is a special employment contract. On the one hand, certain formalities must be observed, such as the need for the contract to be in writing; a fixed validity term not exceeding two years; workday, as a rule, limited to 6 hours and compensation equivalent to the minimum wage per hour. On the other hand, this must be recognized as a unique opportunity for companies to qualify youth professionals as needed and perfectly form a team of highly qualified employees at a lower cost.

Despite the increased number of contracts since the publication of the Federal Decree, it must be noted that the compliance with the Apprentice Law is still considered insufficient in Brazil. It is estimated that only about 30% of the country′s potential regarding the hiring of apprentices has been used, at times due to a lack of information, other times due to a lack of properly trained professionals.

Labor authorities have been intensifying their inspections to identify whether the legal quota of apprentices has been complied with. Therefor, companies need to be increasingly vigilant in this respect.

There are several organizations that help to promote the training and hiring of apprentices. One is the Non-Governmental Organization called "A Vocação" (www.vocacao.org.br), an organization supported by Machado Meyer Sendacz e Opice Advogados which operates since 1967 in the development of people, from childhood to their entry into the labor market. A Vocação is a serious organization that works for the training and qualification of young people with no experience in the labor market, through recruitment processes, hiring and training for the Young Apprentice Program.

Be a partner too! Develop new knowledge, opportunities and contribute to the development of Brazil′s social dynamics! To be a part of this work, contact Project "A Vocação" or other institutions engaged in the training of young people. The interested businessman can also visit the Regional Labor and Employment Superintendence or contact the Ministry of Labor and Employment.