Responsabilidade dos sócios de sociedades limitadas empregadoras pelas dívidas previdenciárias em execução fiscal decorrente da dissolução irregular.

Abstract

This study will analyze the liability of partners in limited liability companies as employers for non-payment of social security contributions in tax enforcement cases, based on an analysis of TRF-3 decisions from 2020 to 2024. It is based on the premise that social security, guaranteed by the Federal Constitution, depends on the fulfillment of tax obligations by employer business companies, and that the liability of partners, although protected by limited liability, can be redirected in cases of irregular dissolution.The research employs a qualitative methodology, including the analysis of STJ precedents, bibliographic research, and a study of TRF-3 jurisprudence from 2020 to 2024. Data collection was conducted on the tribunal's website using the keyword: "Liability of partners in limited liability companies for social security debts in cases of irregular dissolution." A total of 388 rulings were identified, and after filtering for the established period, 308 decisions were analyzed. Following a meticulous analysis of these 308 cases, only 102 met all the criteria for detailed examination. Among these, 63 recognized the redirection of debts, 32 did not recognize such redirection, and 7 held at least one partner liable for acting as an administrator.Irregular dissolution was the main criterion for determining partner liability. This study aims to contribute to the legal debate on the possibility of redirecting social security debts to company partners.