Contribution for Social Security on Meal Allowance Paid in Cash – REsp 1995437


In the judgment of REsp 1,995,437, the STJ ruled that social security contributions are due on the amounts paid in cash to employees as meal allowance. This decision was made following the understanding adopted by the Supreme Federal Court (STF) in the judgment of RE 565,160/SC, submitted under the mechanism of general repercussion (Theme 20).

According to the ministers, for a particular portion to be included in the calculation base of employer social security contributions, it must be paid regularly and have a salary nature. Therefore, meal allowance paid in cash should be included in the calculation base of the social security contribution borne by the employer.

The ministers also understood that it is possible to exclude other benefits from the calculation base of social security contributions, such as daycare assistance and family allowance. Daycare assistance has legal provisions for its non-inclusion in the calculation base of employer contributions. Family allowance, on the other hand, is not considered an in-kind salary, even if paid in cash.

Regarding travel allowances and the medical assistance plan, they can also be included in the calculation base of the employer’s social security contribution, provided that they are related to medical, dental, health plan, and travel allowances and have a salary nature, being paid regularly.

In summary, the decision rendered in REsp 1,995,437 by the STJ, aligned with the understanding of the STF in RE 565,160/SC, establishes important parameters for employer social security contributions, focusing on the regularity and salary nature of the portions. This understanding consolidates jurisprudence on the matter, providing greater legal certainty for both employers and employees in defining the calculation base of social security contributions.


Stay updated on the latest news and bulletins in the tax and corporate sectors.

    By providing my data, I agree to the Privacy Policy.