Archive April 21, 2019

Insufficient Housing: Definition and Procedure


The state of insalubrity is declared when the observed deteriorations present a serious danger for the occupants or the neighborhood. It may concern a building in its entirety or an occupied or vacant dwelling. In the case of a co-ownership, the insalubrity can affect the common or private parts.

The declaration of insalubrity

The causes often concern problems related to the strength of the building, the absence or non-compliance of the networks (electricity, water, heating and sanitation) and sometimes the discovery of hazardous materials during real estate diagnoses, such as l asbestos or lead.

As soon as a case is declared, the DASS ( Department of Sanitary and Social Affairs ) is seized and writes a report to the prefect of the department. He then consults the departmental council of hygiene (CDH) before making the necessary decisions.

The different situations

The different situations

Case of irremediable insalubrity

If the DASS considers that the problem can not be solved by works, the prefectural decree may then prohibit the occupants from continuing to lodge. Some cases of irremediable insalubrity can force the prefect to order the demolition of the building.

Case of remediable insalubrity

If, on the other hand, the DASS considers that it is a case of insalubrity remediable, the prefect will specify by order prefectural in which time the work will be carried out as well as their conditions of execution.

Tenants and relocation

Tenants may suspend the payment of rents from the notification of the order of insalubrity. When the dwellings have been struck with a temporary prohibition of occupation, the owner has the obligation to find a solution for relocation for the tenant during the period of the work. The costs incurred by the relocation being borne by the owner.

The obligation to inform

If the prefect concludes that he is unsanitary, he must inform the occupants of the building one month before consulting the HRC . The latter can then inform the prefect of their remarks.
The notification of the order is transmitted to the owners. When the work concerns the common parts of a co-ownership, this notification is then given to the trustee, at his charge to inform then the occupants.

It can also proceed by public display at the town hall of the place of residence and on the building itself.

Execution of unsanitary work

Upon notification of the declaration of insalubrity, the owner has a deadline to have the work done. When these are carried out in accordance with the specifications drawn up by the prefect, the latter then requests the release of the order.

Release of the order

The prefect notes by order the conformity of the realization of the prescribed works and their date of completion. He pronounces the release of the decree.

Case where the work was not executed

The owner who does not perform the work within the prescribed time receives a formal notice to perform the work. Otherwise, the mayor or the prefect may order the ex officio execution of the works to be borne by the owner.

If the landlord attempts to re-let the property, he faces a sentence of up to two years imprisonment and a fine of up to € 75,000.

Do You Know How To Declare Unemployment Insurance In Income Tax?

At the time of making the declaration of Income Tax, it is common to arise several doubts. How to declare this, and what? How to cite a certain income? Which category should I use? The income obtained from unemployment insurance is one of the most confusing. So, let’s clarify a few key points for you to know how to declare unemployment insurance in the Income Tax and not take the risk of falling into the fine mesh. But, first of all, see if you really need to make the IR statement.

Something very important to note is that both unemployment insurance and the FGTS are income exempt from taxation. This means that a percentage of these earnings will not be discounted and that they should be included in the non-taxable income category.

How to declare unemployment insurance in income tax

But then, how to declare unemployment insurance in the Income Tax?

When completing this item in the application or declaration form, you must be informed of the value of the income. In addition, it must be written if it belongs to the holder or to the dependent, besides the name and CPF or CNPJ of the paying source. Any requested item that is not filled in may result in an error in the declaration.

Unemployment insurance should be informed on line 24 of the file dedicated to Exempt and Non-taxable Income. As soon as you open the help desk, it is important to inform the Worker Support Fund (FAT) as the paying source. Here, you can choose whether to inform the CNPJ of the institution or not. The institution’s CNPJ number is 07.526.983 / 0001-43.

The IRS offers on its website the 2019 Income Tax Calendar, with a complete schedule for completing the document.

If you have not already programmed, it is good to run. The deadline is April 30 and anyone who does not make the statement may have future problems with the Revenue and even receive a fine for the delay. If you are in the arrears group, check out our post on how to declare late income tax.

What is unemployment insurance?

What is unemployment insurance?

Now that you already know how to declare Unemployment Insurance in Income Tax, better understand unemployment insurance.
Unemployment insurance is a cash assistance granted by the government to a worker who is relieved of his or her employment without just cause. Cases in which just cause are applied are not entitled to insurance.

The benefit is deposited in the current account by the Federal Cashier of the monthly guaranteed and originates from the fund created with the payment of PASEP or PIS (Social Integration Program (PIS)

Workers are entitled to the benefit of:

  • They were fired without just cause;
  • Do not receive another labor benefit simultaneously;
  • Do not be owners or partners in private companies;
  • Have been for at least 16 months without applying for unemployment insurance;
  • For rural workers, it is necessary to have worked for at least 15 months in the last two years.

Who can apply for unemployment insurance?

Who can apply for unemployment insurance?

Since last year, some rules have been modified to apply for unemployment insurance. For example, it is currently required that there is at least 12 consecutive months of signed work for who will apply for the benefit for the first time. If it is the second time that the worker requests the insurance, it is mandatory at least nine consecutive months of wallet signed in the last employment. If it is your third (or more) of the application, the requirement is six months of a signed contract.