Who Must Hire Apprentices?

According to SIT No. 97 of 07.30.2012, and based on Article 429 of the Consolidation of Labor Laws (CLT), establishments are required to hire apprentices as part of their workforce. This requirement applies to businesses of all types with at least seven employees. The law mandates that these businesses must enroll apprentices in training programs, with the number of apprentices ranging from a minimum of 5% to a maximum of 15% of positions that require professional training.

Exceptions for Micro and Small Enterprises

Micro and small enterprises (SMEs), including those under the Integrated Tax and Contribution Payment System (SIMPLES), have different obligations. These SMEs are not required to hire apprentices, according to Article 11 of Law 9,841/97. Similarly, Non-Profit Organizations (NPOs) focused on providing professional education are also exempt from these hiring obligations, as specified in Articles 14, I and II of Decree 5,598/05. These organizations can hire apprentices in place of businesses, as detailed in Article 430, II, in conjunction with Article 431 of the CLT, without adhering to the typical percentage limits outlined in Article 429.

Contractual Obligations for Reclassified Businesses

If a company is reclassified as an SME by the Internal Revenue Service while having active apprenticeship contracts, it must continue to honor these contracts as stipulated. The company must comply with the terms of the contract and the apprenticeship program, even if its status changes.

This summary provides a clear understanding of the requirements and exceptions related to hiring apprentices, helping businesses navigate their obligations and exemptions effectively.