Nota técnica da ADEPOL/BR sobre o PLP 257/2016

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Foi incluído na pauta do Plenário da Câmara dos Deputados o PLP 257/2016, uma proposta do Governo que prevê reequilíbrio e o estímulo fiscal.

O referido projeto contém dispositivos que trazem muita preocupação a categoria, como o congelamento dos salários pelo período de 24 meses (art. 3, I) e o aumento das alíquotas de contribuição para previdência social para 14% (art. 4, IV).

A ADEPOL/BR, em atenção aos interesses da classe, apresentou as Emendas nº 14/2016 e 17/2016, junto ao Deputado Arnaldo Faria de Sá, e as Emendas nº 101/2016 a 103/2016, junto ao Deputado João Campos, objetivando a supressão dos dispositivos supracitados, para que o projeto do governo, sob a justificativa de equilíbrio fiscal, não atinja a carreira dos delegados de polícia.

Ademais, a ADEPOL elaborou uma nota, contra-argumentando de forma técnica, os dispositivos que afrontam os direitos dos Delegados.

Para baixar o arquivo, clique no link ao lado: Estudo técnico PLP 257.2016

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NOTA TÉCNICA AO PLP 257/2016

O Governo Federal apresentou ao Congresso Nacional o Projeto de Lei Complementar nº 257/2016, que estabelece o Plano de Auxílio aos Estados e ao Distrito Federal, como meio de estabelecer um auxílio na amortização da dívida mobiliária dos Estados e Distrito Federal, através de alongamento do prazo de adimplemento e alteração do indicador de referência de cálculo da dívida.

A proposição legislativa alegadamente decorre das reivindicações daqueles entes federados para se mitigar o impacto do pagamento das dívidas com a União, tendo em vista a retração da atividade econômica por que o país atravessa, com impactos na base de arrecadação fiscal e na sua capacidade de pagamento de suas obrigações financeiras e não financeiras.

De acordo com o escopo finalístico desta proposta legislativa, os entes federativos que firmarem contratos de refinanciamento com a União de acordo com os nela parâmetros definidos  obrigatoriamente  deverão editar,  sancionar e publicar leis que determinem a adoção, durante os 24 meses seguintes à assinatura do respectivo termo aditivo aos contratos originais firmados com base na Lei 9496/97. É de se frisar que a renegociação das dívidas dos Estados, com a aplicação do programa nacional de reestruturação das dívidas estabelecido pela  referida lei, atrelou à dívida mobiliária dos Estados indexadores  considerados prejudiciais à sua capacidade financeira e fiscal, posto que estabeleceu-se como variável de correção o IGP-DI, mais juros de 6-9% ao ano[1], cujos elementos constituintes são muito sensíveis às oscilações cambiais e às variações ocorridas no sistema financeiro internacional.

Devido a esta realidade adversa, muitos Estados e Municípios sustentar estarem comprometidos em suas receitas líquidas correntes no pagamento de encargos fiscais aos programas de ajuste estabelecidos pelo Governo Federal, o que se refletiu nas exigências de modificação do indexador da dívida mobiliária, que seria atrelada ao IPCA a partir de 2016.

O presente projeto de lei propõe a readequação  dos contratos assinados no âmbito do Programa de Apoio à Reestruturação e ao Ajuste Fiscal dos Estados e do Programa de Incentivo a Redução do Setor Público na Atividade Bancária, balizado na Lei 9496/97,  tendo em vista que estes programas foram medidas econômicas que se tornaram necessárias para evitar que a crítica situação das Unidades Federativas pudesse vir a comprometer os resultados do plano de estabilização econômica posto em andamento na segunda metade dos anos 90. À época  o Governo Federal havia implementado importantes medidas econômicas, como a edição do Plano Real conjugado com a adoção de altíssimas taxas de juros básicas;. Estas medidas provocaram a instabilidade financeira dos Estados pela eliminação das receitas inflacionárias (efeito do Plano Real) e pelo aumento explosivo das suas dívidas mobiliárias (efeito da política de taxas básicas), o que levou muitos Estados a um comprometimento significativo de receitas, o que colocava em risco as próprias ações econômicas implementadas pelo Governo Federal, principalmente o Plano Real. Assim, celebrados os contratos, o Governo Federal teve sua política econômica preservada, mas a concessão de empréstimos aos Estados e ao Distrito Federal não resolveu os problemas financeiros daqueles entes federados, os quais possuem elevada dependência do Governo Federal em matéria fiscal e econômica. Apesar de sua finalidade originária de permitir um alívio nas finanças dos Estados e sua capacidade de rolagem da dívida mobiliária, os empréstimos não tiveram o devido tratamento como outras medidas comumente adotadas pelo Governo Federal, como a revisão da concessão de anistias tributárias, onde se anulam créditos fiscais constituídos para grupos econômicos direcionados e específicos, muitas vezes na margem de bilhões de reais que acabam por comprometer a longo prazo a sustentabilidade fiscal do Estados.

Não obstante a necessidade de se buscar um equilíbrio nas dividas mobiliárias dos Estados e do Distrito Federal de modo a se preservar o equilíbrio federativo, o Governo Federal, instrumentalizando a situação adversa de alguns entes federados, apresentou um projeto de lei complementar que atingirá frontalmente os direitos fundamentais dos servidores dos Estados e do Distrito Federal, além de violar princípios republicanos pétreos, como o regime federativo e o ato jurídico perfeito, conforme analisaremos em tópico subsequente.

 

2. ANÁLISE POR INTERPRETAÇÃO LITERAL DO TEXTO

De acordo com o PLC 257/2016, durante os 24 meses seguintes à assinatura do respectivo termo aditivo contratual ao instrumento originalmente firmado com fulcro na Lei 9496/97, deverão ser adotadas as seguintes medidas, sob pena de cancelamento das bases da renegociação, cancelamento da dilatação do prazo do pagamento das dívidas e quitação dos valores dos encargos fiscais em conformidade com o instrumento original :

– não conceder vantagem, aumento, reajustes ou adequação de remunerações a qualquer título, ressalvadas as decorrentes de atos derivados de sentença judicial e a revisão prevista no inciso X do art. 37 da Constituição Federal;

II – limitar o crescimento das outras despesas correntes, exceto transferências a Municípios e PASEP, à variação da inflação, aferida anualmente pelo Índice Nacional de Preços ao Consumidor Amplo – IPCA ou por outro que venha a substituí-lo;

III – vedar a edição de novas leis ou a criação de programas que concedam ou ampliem incentivo ou benefício de natureza tributária ou financeira;

IV – suspender admissão ou contratação de pessoal, a qualquer título, inclusive por empresas estatais dependentes, por autarquias e por fundações instituídas e mantidas pelo Poder Público, ressalvadas as reposições decorrentes de vacância, aposentadoria ou falecimento de servidores nas áreas de educação, saúde e segurança, bem como as reposições de cargos de chefia e de direção que não acarretem aumento de despesa, em qualquer caso sendo consideradas apenas as vacâncias ocorridas a partir da data de assinatura do termo aditivo; e

V – reduzir em 10% (dez por cento) a despesa mensal com cargos de livre provimento, em comparação com a do mês de junho de 2014.

 

Ademais, o artigo 4º do referido projeto de lei complementar determina:

“Além do requisito de que trata o art. 3o, os Estados e o Distrito Federal sancionarão e publicarão lei que estabeleça normas de finanças públicas voltadas para a responsabilidade na gestão fiscal do ente, com amparo no Capítulo II do Título VI, combinado com o disposto no art. 24, todos da Constituição Federal, e na Lei Complementar no 101, de 2000, e que contenha, no mínimo, os seguintes dispositivos:

I – instituição do regime de previdência complementar a que se referem os §§ 14, 15 e 16 do art. 40 da Constituição, caso ainda não tenha publicada outra lei com o mesmo efeito;

II – instituição de monitoramento fiscal contínuo das contas do ente, de modo a propor medidas necessárias para a manutenção do equilíbrio fiscal;

III – instituição de critérios para avaliação periódica dos programas e dos projetos do ente, com vistas a aferir a qualidade, a eficiência e a pertinência da sua manutenção, bem como a relação entre custos e benefícios de suas políticas públicas, devendo o resultado da avaliação ser tornado público;

IV – elevação das alíquotas de contribuição previdenciária dos servidores e patronal ao regime próprio de previdência social para 14% (quatorze por cento) e 28% (vinte e oito por cento) respectivamente, podendo ser implementada gradualmente em até 3 (três) anos, até atingir o montante necessário para saldar o déficit atuarial e equiparar as receitas das contribuições e dos recursos vinculados ao regime próprio à totalidade de suas despesas, incluindo as pagas com recursos do Tesouro;

V – reforma do regime jurídico dos servidores ativos e inativos, civis e militares, para limitar os benefícios, as progressões e as vantagens ao que é estabelecido para os servidores da União; e

VI – definição de limite máximo para acréscimo da despesa orçamentária não financeira, deduzida dos investimentos e das inversões financeiras, ao montante correspondente à 80% do crescimento nominal da receita corrente líquida do exercício anterior.

Parágrafo único. A exigência de que trata o inciso VI deste artigo só será aplicável no caso da despesa orçamentária não financeira, deduzida dos investimentos e das inversões financeiras, ultrapassar 90% da receita corrente líquida.

 

Preceitua ainda tal proposição legislativa que “se a despesa total com pessoal exceder a 90% (noventa por cento) do limite, são vedados ao Poder, ao Ministério Público e a Defensoria Pública que houver incorrido no excesso: (NR)

I – concessão de vantagem, aumento, reajuste ou adequação de remuneração a qualquer título, salvo os derivados de sentença judicial ou de determinação legal ou contratual, ressalvada a revisão prevista no inciso X do art. 37 da Constituição;

II – criação de cargo, emprego ou função;

III – alteração de estrutura de carreira que implique aumento de despesa;

IV – provimento de cargo público, admissão ou contratação de pessoal a qualquer título, ressalvada a reposição decorrente de aposentadoria ou de falecimento de servidores das áreas de educação, saúde e segurança e as reposições de cargos de chefia e de direção que não acarretem aumento de despesa; e

V – contratação de hora extra, salvo no caso do disposto no inciso II do § 6º do art. 57 da Constituição e as situações previstas na lei de diretrizes orçamentárias.

O projeto também prevê que a concessão de vantagem, aumento, reajuste ou adequação de remuneração derivada de determinação legal ou contratual ficará suspensa enquanto a despesa total com pessoal se mantiver acima dos 90% (noventa por cento) do limite, ressalvado o previsto no inciso X do art. 37 da Constituição.

 

O  PLC 257/2016 vincula o crescimento das despesas do governo a um percentual do PIB e, para alcançar esta meta, quando, na elaboração do Projeto de Lei de Diretrizes Orçamentárias, cada Poder representativo da função estatal soberana (Executivo, Legislativo e Judiciário), o Ministério Público e a Defensoria Pública respeitarão as seguintes restrições para a fixação da despesa na elaboração do Projeto de Lei Orçamentária anual, dentro de suas competências e nos montantes necessários para a adequação ao limite:

I – vedação da criação de cargos, empregos e funções ou alteração da estrutura de carreiras, que impliquem aumento de despesa;

II – suspensão da admissão ou contratação de pessoal, a qualquer título, ressalvadas a reposição decorrente de aposentadoria ou de falecimento de servidores, as reposições de cargos de chefia e de direção que não acarretem aumento de despesa e as contrações por tempo determinado para atender necessidade temporária de excepcional interesse público;

III – vedação de concessão de aumento de remuneração de servidores acima da previsão de variação do Índice de Preços ao Consumidor Amplo – IPCA para o ano de elaboração da Lei de Diretrizes Orçamentárias ou outro índice que venha a substituí-lo;

IV – correção da despesa de custeio, exceto despesa obrigatória, limitada ao valor empenhado no ano anterior acrescido da previsão de variação do IPCA para o ano de elaboração da Lei de Diretrizes Orçamentárias ou outro índice que venha a substituí-lo;

V – correção da despesa sujeita à limitação de empenho e movimentação financeira de que trata o art. 9º restrita ao valor empenhado no ano anterior acrescido da previsão de variação do IPCA para o ano de elaboração da Lei de Diretrizes Orçamentárias ou outro índice que venha a substituí-lo; e

VI – redução em pelo menos dez por cento das despesas com cargos de livre provimento.

 

Caso as restrições acima não sejam suficientes para conduzir as despesas ao limite, as seguintes medidas deverão ser adotadas para a elaboração do Projeto de Lei Orçamentária;

I – vedação de aumentos nominais de remuneração dos servidores públicos, ressalvado o disposto no inciso X do art. 37 da Constituição;

II – vedação da ampliação de despesa com subsídio ou com subvenção em relação ao valor empenhado no ano anterior, exceto se a ampliação for decorrente de operações já contratadas;

III – limitação da despesa de custeio, exceto despesa obrigatória, ao valor empenhado no ano anterior;

IV – manutenção da despesa sujeita à limitação de empenho e movimentação financeira de que trata o art. 9º, no máximo, no valor empenhado no ano anterior; e

V – redução adicional em pelo menos dez por cento das despesas com cargos de livre provimento.

 

É previsto que, caso as ações enumeradas nos dois últimos tópicos acima, não forem suficientes para restringir as despesas ao limite, as seguintes medidas deverão ser adotadas para a elaboração do Projeto de Lei Orçamentária do ente federado e seus respectivos órgãos:

I – vedação do reajuste do salário mínimo acima da previsão de variação do Índice Nacional de Preços ao Consumidor – INPC para o ano de elaboração da Lei de Diretrizes Orçamentárias ou outro índice que venha a substituí-lo;

II – redução em até 30% dos gastos com servidores públicos decorrentes de parcelas indenizatórias e de vantagens de natureza transitória; e

III – implementação de programas de desligamento voluntário e de licença incentivada de servidores e empregados, que representem redução de despesa.

O referido Projeto de lei prescreve em seu artigo  9º que “fica a União autorizada a receber bens, direitos e participações acionárias em sociedades empresariais, controladas por Estados e pelo Distrito Federal, com vistas à sua alienação, nos termos de regulamentação por ato do Poder Executivo e no parágrafo 7º  a autorização à União para  aumentar o capital social da sociedade empresária cujo controle acionário vier a ser assumido nos termos desta Lei Complementar, com vistas ao saneamento econômico-financeiro que se fizer necessário à venda. Nesta hipótese, o Governo Federal poderá na prática incorporar os bens, direitos e participações dos entes federados em sociedades de economia mista ou empresas públicas as quais tenha participação acionária ou controle de capital e gestão, inclusive mediante aporte de recursos com vistas a liquidar a empresa pública ou sociedade de economia mista ao capital privado

 

3. OBSERVAÇÃO ACERCA DAS INCONSTITUCIONALIDADES NO TEXTO DO PROJETO DE LEI COMPLEMENTAR 257/2016

3.1. Inconstitucionalidade formal e material dos incisos I e IV do art. 3º

Ao estabelecer a vedação aos Estados e Distrito Federal durante o interstício de 24 meses após assinatura do termo aditivo ao instrumento original de repactuação das dívidas com a União firmado com base na Lei 9496/97, verifica-se que a espécie normativa que embasa esta mudança no sistema jurídico nacional, consistente em lei complementar, colide frontalmente com a autonomia dos Estados em legislar sobre a organização e direitos funcionais dos servidores adstritos a seu regime de competência, inclusive na definição da discricionariedade e legalidade dos atos dos entes federados concernente à prerrogativa conceder ou aplicar reajustes ao seu quadro de servidores. No mesmo sentido aduz-se a inconstitucionalidade flagrante do que prevê o inciso IV do artigo 3º, posto que ao proibir e criar restrições de contratação e admissão de pessoal a qualquer título, inclusive por empresas estatais dependentes, por autarquias e por fundações instituídas e mantidas pelo Poder Público, adentra-se na esfera de competência dos Estados e do Distrito Federal quanto à avaliação de sua capacidade própria de investidura de servidores em seus quadros ocupacionais e na autonomia de avaliação da necessidade e oportunidade de realizar nomeações em suas estruturas administrativas.

É cediço que a forma de Estado vigente em nosso regime republicano é de natureza federativa, no qual o Poder Constituinte Decorrente é um alicerce fundamental do funcionamento das instituições e na delimitação das atribuições e competências dos órgãos e funções estatais. Definir cláusula normativa compulsória que afete a autonomia organizacional e estrutural dos entes federados constitui grave ofensa ao artigo 60, §4º, I, da Magna Carta. Ressalte-se que, ainda que se pretendesse introduzir na ordem jurídica uma disposição vinculante quanto ao cancelamento de reajustes ou aumentos remuneratórios deveria o Governo Federal fazê-lo a partir de Emenda Constitucional que modificasse a lógica do artigo 37, XV, que justamente prevê o princípio constitucional da irredutibilidade salarial dos servidores públicos.

 

3.2. Inconstitucionalidade formal e material do inciso IV do artigo 4º

A exigência de elevação das alíquotas de contribuição previdenciária dos servidores e patronal ao regime próprio de previdência social para 14% (quatorze por cento) e 28% (vinte e oito por cento) respectivamente, prevista no respectivo dispositivo, acarreta flagrante colisão com o artigo 37, XV, pois implica em aumento arbitrário de alíquota previdenciária com redução no vencimento dos servidores, além de não respeitar tampouco o devido processo legislativo constitucional, na medida em que qualquer proposta neste sentido deveria sê-lo por Emenda Constitucional.

 

  1. 4.      CONCLUSÃO

 

Na certeza de nosso propósito de contribuir para a segurança jurídica em nosso regime republicano de nosso país em todos os âmbitos, encaminhamos este singelo estudo técnico com recomendações a quem clamamos pela adoção de seus fundamentos.

 

Carlos Benito Jorge

Presidente da ADEPOL/Brasil



[1] Nos últimos anos, variações cambiais que afetam fortemente o IGP-DI e a dificuldade de formação de superavits fiscais por quedas na arrecadação, política tributária disfuncional com isenções bilionárias a poucos agentes econômicos e má gestão, levaram os Estados a terem severas dificuldades de executar políticas públicas em decorrência das necessidades de financiamento e rolagem da dívida com a União Federal.

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