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What is Profit sharing — PLR (participação nos lucros e resultados)?

Also: PLR · participação nos lucros · profit sharing

PLR is an amount paid according to targets set in a collective agreement or a joint committee (Law 10.101/2000). It is non-salary in nature — it produces no reflex effects — and is free of charges when regular.

Claims dispute the amount due, the base and the frequency.

Observed grant pattern: about 64% of merits decisions on this award (base: real Labor Court cases).

How LABORIS AI uses it

LABORIS AI checks the claim against the PLR agreement and the payroll, and weighs it by the court’s grant pattern.

Legal basis
Lei 10.101/2000CF, art. 7º, XISúmula 451 do TST

Informational content — it is not legal advice.