STF maintains greater contribution to SENAR

The STF decided that the contribution to SENAR, at a rate of 0,2% on the gross income of individual rural producers, is constitutional. The decision has binding effect (RE 816830).

The rural producer (taxpayer) maintained that SENAR was created along the same lines as SENAI and SENAC (art. 62, ADCT). And that the contribution addressed to him should observe the same parameters.

Art 62. The law will create the National Rural Apprenticeship Service (SENAR) along the lines of legislation relating to the National Industrial Apprenticeship Service (SENAI) and the National Commercial Apprenticeship Service (SENAC), without prejudice to the responsibilities of public bodies operating in the area.

The calculation basis for the contribution to SENAR is the result of agricultural production or gross revenue. It is more costly than that allocated to other entities, whose calculation basis is the payroll.

Despite this, the rapporteur, Dias Toffoli, considered that the contribution in question is based on art. 149 of the Constitution. This would make the distinction in the calculation bases acceptable. 

The original wording of article 149 is:

Art 149. It is the exclusive responsibility of the Union to institute social contributions, intervention in the economic domain and of interest to professional or economic categories, as an instrument of its action in the respective areas, observing the provisions of arts. 146, III, and 150, I and III, and without prejudice to the provisions of art. 195, § 6, regarding the contributions referred to in the provision.

Sole Paragraph. The States, the Federal District and the Municipalities may institute contributions, charged from their employees, to fund, for their benefit, social security and social assistance systems.

The change in the device, with the inclusion of references to the calculation basis, occurred on 11/11/2001. This change was made after Law 10.256/2001 (10/07/2001) came into force -- this is relevant in the legal argument.

In any case, the STF's decision was unanimous.

The statement resulting from the thesis of Extraordinary Appeal 816.830 received the following construction: “The contribution allocated to the Senate on the gross revenue from the commercialization of rural production is constitutional, in accordance with art. 2nd of Law No. 8.540/1992, with the amendments to art. 6th of Law 9.528/1997 and art. 3rd of Law No. 10.256/2001".

See the contents of the cited texts:

Law 8.540 / 1992

Art. 2 ° The contribution of the natural person referred to in paragraph a of item V of art. 12 of Law No. 8.212, of July 24, 1991, for the National Rural Learning Service (Senar), created by Law No. 8.315, of December 23, 1991, is one tenth percent levied on gross revenue from the commercialization of its production.

Law 9.528 / 1997

Art. 6º The contribution of the individual rural employer and the special insured person referred to, respectively, in subparagraph "a" of item V and item VII of art. 12 of Law No. 8.212, of 1991, for the National Rural Learning Service - SENAR, created by Law No. 8.315, of December 23, 1991, is 0,1% levied on the gross revenue arising from the commercialization of its rural production. (ORIGINAL WRITING)

Law 10.256 / 2001

Art. 3º The art. 6th of Law No. 9.528, of December 10, 1997, comes into force with the following wording:

"Art. 6 The contribution of the individual rural employer and that of the special insured, referred to, respectively, in paragraph a of section V and in section VII of art. 12 of Law No. 8.212, of July 24, 1991, for the National Rural Learning Service (SENAR), created by Law No. 8.315, of December 23, 1991, is zero point two percent, levied on the gross revenue from the commercialization of rural production."

For those who like presidential references: Law 8.315/1991 (Pres. Fernando Collor); Law 8.540/1992 (Pres. Itamar Franco); Laws 9.528/1997 and 10.256/2001 (Pres. Fernando Henrique Cardoso).