Mandatory parastatal contributions to third-party statutory funds support the activities of public and private entities engaged in education, social services, workforce training, agrarian reform, and other social programs (e.g., SESI, SENAI, SESC, Education Fund, SEBRAE, and INCRA).
Contribution rates are determined according to the company’s business activities and can reach up to 7.7%. However, there was a dispute regarding the calculation base—whether it should be capped at 20 times the national minimum wage (minimum wage in 2024: BRL 1,412.00) or based on the total payroll.
Due to this uncertainty, taxpayers sought judicial relief, arguing that federal law expressly set a cap on contributions at 20 times the national minimum wage (Article 4 of Law No. 6,950/81). The Federal Government and parastatal entities, however, argued that this provision had been revoked.
In light of the numerous cases filed in Brazilian courts, the Superior Court of Justice (STJ) designated the matter for a binding ruling—Theme 1,079—applicable to all taxpayers.
On 13 March 2024, the STJ ruled in favor of the Federal Government and parastatal entities, establishing that the calculation base for these contributions should be the total payroll.
However, due to several favorable judicial decisions, including rulings by the STJ itself, which had previously limited the calculation base to 20 times the minimum wage, the effects of this decision were modulated. This modulation allows taxpayers who obtained favorable judicial or administrative rulings before the start of the trial to continue relying on these decisions until 2 May 2024.
The ruling’s scope was limited to contributions made to SESI, SENAI, SESC, and SENAC, leaving the debate open for contributions to INCRA, the Education Fund, and SEBRAE.
As of 2 May 2024, all taxpayers must pay mandatory contributions to SESI, SENAI, SESC, and SENAC based on their total payroll, while the legal status of contributions to INCRA, the Education Fund, and SEBRAE remains unresolved.
For taxpayers covered by the modulated effects of the decision, an analysis of recoverable amounts may be necessary if favorable judicial rulings were obtained before 13 March 2024.
The Social Security team at Martinelli is available for any questions on this matter.
