BENEFICIÁRIOS DO STOCK OPTION PLAN: IMPACTOS DA LEGISLAÇÃO TRABALHISTA BRASILEIRA

Abstract

The present work aims to analyze the emergence and evolution of the Stock Option Plan, its regulation in Brazil, the benefits for companies that implement it, and the application of Brazilian labor and corporate laws in the relationship between beneficiaries and companies. The work seeks to contribute to the development of the topic and the creation of a legally favorable environment for the adoption of such plans in Brazil, overcoming the existing legal uncertainty in defining the relationship between beneficiaries and the company. These plans provide significant advantages for the employing companies, hence the importance of having a conducive context for their secure implementation, without the risk of unnecessary and disconnected burdens on the company. Such burden may arise due to the application of the outdated concept of an employee as presented by the Consolidation of Labor Laws. Furthermore, it aims to propose the codification of new categories to properly classify beneficiaries, no longer subject to the binary relationship between employee and employer, based on the existing corporate legislation in Brazil and the codification of the figure of quasi subordinate employees, who fall within the criteria of autonomy and subordination that characterize labor rights.