摘要：Pointed by various authors as one of the alternatives with respect to the problems of the traditional salary management, the profit sharing and results (PSR) can be seen as the main form of flexible remuneration in the country. From this perspective, this article analyzes the programs of PSR defined by the programs and collective deals filed in the syndical entities of the metallurgic workers in the metropolitan region of Belo Horizonte, more specifically in the Metallurgic Union‘s jurisdiction in Betim. While analyzing these agreements, it was possible to identify some convergent points through the identification of the characteristics adopted in these deals, such as participation in results, one-year terms, payment in two parcels, payment criterion (fixed bonus and proportionality to the salary), and existence of strategical and disciplinary goals.
关键词：Flexible remuneration;PSR;collective deals;goals and salary;Remuneração flexível;PLR;salários;metas e acordos coletivos
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