STJ ends limit on contributions to System S

The First Section of the Superior Court of Justice (STJ) defined that there is no limit on the basis for calculating taxes paid to Sesi, Senai, Sesc and Senac. The decision, taken under the rite of repetitive appeals (topic 1.079, RESP 1.898.532), changes the court's jurisprudence and has the potential to cause significant burden to taxpayers. According to the ministers, as of the validity of Decree-Law 2.318/1986, such contributions are not subject to the ceiling of 20 minimum wages.

Initially, Decree-Law 1.861/1981, modified by Decree-Law 1.867/1981, synchronized the limit of contributions due to System S with the ceiling of social security contributions. Followed by Law 6.950/1981, this legislative framework established the maximum limit for these contributions at 20 times the highest minimum wage in force.

However, the scenario changed with the publication of Decree-Law 2.318/1986, which explicitly revoked the previous restrictions, releasing the ceiling for both social security and parafiscal contributions allocated to the S System. The case's rapporteur, Minister Regina Helena, emphasized that with the repeal of the "limiting core" of previous legislation, the rules that established the ceiling were effectively annulled.

The statements of the four theses established by the ministers:

a) Article 1 of Decree-Law 1.861/1981 (as amended by Decree-Law 1.867/1981) determined that contributions due to Senai, Sesi, Sesc and Senac would be applied up to the maximum limit of social security contributions;

b) article 4 and sole paragraph of supervening Law 6.950/1981, when quantifying the maximum limit of social security contributions, also defined the ceiling of parafiscal contributions collected on behalf of third parties, setting it at 20 times the highest current minimum wage;

c) article 1, item I, of Decree-Law 2.318/1986 expressly revoked the specific rule that established a ceiling for parafiscal contributions due in favor of Senai, Sesi, Sesc and Senac, just as its article 3 explicitly abolished the ceiling for contributions pensions; It is

d) from the entry into force of article 1, item I, of Decree-Law 2.318/1986, therefore, the collection of contributions destined to Senai, Sesi, Sesc and Senac is not subject to the maximum limit of 20 minimum wages.

Understand what System S is

The so-called System S consists of a group of legal entities governed by private law created with legislative authorization from the Union to act in cooperation with the State. They are non-profit people who provide activities of public interest in favor of certain social or professional categories.

They are financed through taxes, paid by legal entities. Despite this, they are not subject to legal rules common to public entities, such as the need to hire staff through public tenders or to purchase from tenders.

There are several entities belonging to the category. For example: Senai (Decree-law 4.048/1942), Senac (Decree-law 8.621/1946), Sesi (Decree-law 9.403/1946), Sesc (Decree-law 9.853/1946). After the 1988 Constitution, other entities were created: Sebrae (Law 8.029/1990), Senar (Law 8.315/1991), Sest (Law 8.706/1993).