# Law No. 7186 of April 24, 1984

> Brazilian law

**Wikidata**: [Q105650234](https://www.wikidata.org/wiki/Q105650234)  
**Source**: https://4ort.xyz/entity/law-no-7186-of-april-24-1984

## Summary
**Law No. 7186 of April 24, 1984** is a Brazilian statute that regulates the payment of social security contributions. It was enacted to establish rules for the payment of contributions to the social security system, particularly in the context of the Fundo de Garantia do Tempo de Serviço (FGTS) and related obligations.

## Key Facts
- **Official Title:** Lei nº 7186, de 24 de abril de 1984
- **Country of Origin:** Brazil
- **Type:** Statute (legal act)
- **Publication Date:** April 24, 1984
- **Published in:** Brasília
- **Main Subject:** Payment of contributions, FGTS, and procedural requirements for compliance
- **Published by:** Presidency of the Federative Republic of Brazil (under President João Figueiredo)
- **Promulgation Date:** April 24, 1984
- **Language of Work:** Brazilian Portuguese
- **Legal Citation:** Lei nº 7186/1984
- **Instance of:** Statute
- **Available at URL:** [Official text available at Planalto](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7186.htm)
- **Applies to Jurisdiction:** Brazil
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1984-04-24;7186`

## FAQs
**What does Law No. 7186 regulate?**  
This law establishes the legal framework for the payment of social contributions, particularly related to the Fundo de Garantia do Tempo de Serviço (FGTS) and other social obligations. It sets procedural requirements for payment, penalties, and deadlines for compliance.

**Who published this law and when?**  
Law No. 7186 was approved by the Presidency of the Federative Republic of Brazil on April 24, 1984, under President João Figueiredo, and is part of the broader legal framework governing social contributions in Brazil.

**What is the legal citation for this law?**  
The official legal citation is *Lei nº 7186/1984*.

**Is the text of the law available online?**  
Yes, the law is available at the official government legal database: [Planalto](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1984-04-24;7186).

**What is the law's main subject?**  
The law addresses the payment of social contributions, including provisions for deadlines, penalties, and procedural requirements for compliance, particularly in the context of FGTS and related social obligations.

**What is the language of the law?**  
The law is written in Brazilian Portuguese and applies to Brazil.

## Why It Matters
Law No. 7186 of April 24, 1984, plays a critical role in Brazil's legal framework for social contributions. It provides the legal basis for ensuring compliance with FGTS and other social obligations, which are essential components of Brazil's labor and social security systems. The law ensures that employers and employees meet their financial responsibilities in a timely and regulated manner. It contributes to the transparency and enforcement of social contribution payments, particularly in the context of employment benefits and fund management. This law is also significant for its role in structuring the legal obligations of employers and institutions in Brazil's social security system.

## Notable For
- **Regulation of FGTS Contributions:** Establishes the legal framework for the payment of FGTS and other social contributions.
- **Official Publication:** Published under the government of President João Figueiredo on April 24, 1984.
- **Legal Identifier:** Categorized as a statute with the LexML ID `urn:lex:br:federal:lei:1984-04-24;7186`.
- **Enforcement of Compliance:** Sets deadlines, procedures, and penalties for social contribution payments.
- **Language and Jurisdiction:** The law is written in Brazilian Portuguese and applies to Brazil.
- **Public Availability:** The full text is available at the official Planalto website.
- **Legal Classification:** This law is an instance of a formal statute, part of the Brazilian legal system.

## Body
### Overview and Legal Context
Law No. 7186 of April 24, 1984, is a Brazilian federal law that addresses the legal framework for the payment of social contributions, particularly related to the Fundo de Garantia do Tempo de Serviço (FGTS) and other social obligations. It is part of the broader legal framework of Brazil and is classified as a statute. The law was published in Brasília and is officially cited as Lei nº 7186/1984.

### Key Provisions and Subjects
The law's main subject areas include:
- **Payment of contributions**
- **Time limits and penalties**
- **Procedures for compliance**
- **FGTS (Fundo de Garantia do Tempo de Serviço)**
- **Instituto de Administração Financeira da Previdência e Assistência Social (IAPAS)**
- **Legal norms and requirements for payment**

### Legislative Details
- **Approved by:** Presidency of the Federative Republic of Brazil
- **Date of Approval:** April 24, 1984
- **Promulgation:** President João Figueiredo
- **LexML ID:** `urn:lex:br:federal:lei:1984-04-24;7186`
- **Place of Publication:** Brasília
- **Language of Work or Name:** Brazilian Portuguese
- **Applies to Jurisdiction:** Brazil
- **Legal Citation:** Lei nº 7186/1984
- **Work Available at URL:** [Planalto](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7186.htm)

### Key Entities and Relationships
- **Main Subject:** Payment of contributions, deadlines, procedures, and penalties.
- **Institutional Context:** The law is part of the broader framework of social security and labor obligations in Brazil.
- **Legal Framework:** This law is an instance of a statute and is related to the regulation of social contributions and fund management in Brazil.

### Official Description
The law's official summary states:
> "DISPÕE SOBRE O PAGAMENTO DE CONTRIBUIÇÕES PREVIDENCIARIAS."

### Structured Data and Authority
- **Instance of:** Statute
- **Country of Origin:** Brazil
- **Language of Work or Name:** Brazilian Portuguese
- **Main Subject:** Payment of contributions, deadlines, and procedures for compliance
- **Date of Publication:** April 24, 1984
- **Place of Publication:** Brasília
- **Applies to Jurisdiction:** Brazil
- **Legal Citation:** Lei nº 7186/1984
- **Work Available at URL:** [Planalto](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7186.htm)

### References and Identifiers
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1984-04-24;7186`
- **Approved by:** Presidency of the Federative Republic of Brazil
- **Promulgation Date:** April 24, 1984
- **Promulgation Method:** Promulgation
- **Promulgated by:** João Figueiredo, as President of Brazil
- **Subject Terms:** Payment, deadlines, procedures, penalties, FGTS, IAPAS, legal norms, requirements, design, benefit, decision, debt
- **Cited in:** WikiProject Brazilian Laws

This law is a key instrument in the regulation of social contributions in Brazil, ensuring that the legal framework for social security obligations is maintained. It is part of the broader effort to ensure compliance with FGTS and other social obligations. The law is part of the legal database of Brazil and is available at the official government website.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1984-04-24;7186)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=7186&ano=1984&data=24/04/1984&ato=84fETSU9EeBpWT6f2)
3. LexML Brasil