One of the employer’s obligations contained in the Article 132, section XXVI Bis, of the Federal Labor Law, and consists on affiliate the workplaces to the Institute of the National Fund for Workers Consumption, in order to allow workers to be subject of credit (provided by the entity). It should be noted that membership is free for the employers.

The obligation is for employers, according to the Article 10 of the LFT which states that the employer is the person or entity that uses the services of one or more workers, therefore the article applies to individuals or entities hiring workers, regardless of the tax treatment for the income tax and the number of workers.