The First Section of the Superior Court of Justice (STJ) consolidated a highly relevant understanding regarding the funding of third-party contributions. In ruling on REsp No. 2,187,625/RJ, under the repetitive appeals procedure (Theme 1390), the panel unanimously decided to remove the 20-minimum-wage cap from the calculation base of such contributions.
The case was reported by Justice Maria Thereza de Assis Moura, who fully endorsed the thesis advanced by the National Treasury.
The Issue Under Debate
The controversy concerned the continued applicability of the cap provided for in Law No. 6,950/1981, which limited the calculation base of third-party contributions to the equivalent of 20 minimum wages.
Taxpayers argued that this limit remained valid for several levies, such as the education salary contribution (salário-educação), Incra, Sest, Senar, Senat, Sescoop, Sebrae, APEX-Brasil, and ABDI, since Law No. 2,318/1986 allegedly did not expressly repeal the cap with respect to these contributions.
They further contended that the precedent established in Theme 1079, which removed the cap for System S contributions, could not be automatically extended to other entities. In the event that the Treasury’s thesis prevailed, taxpayers requested a modulation of effects, invoking prior favorable decisions.
The Holding
The STJ ultimately adopted the position of the National Treasury, holding that Law No. 2,318/1986 repealed the cap established by Law No. 6,950/1981, thereby eliminating the application of the 20-minimum-wage ceiling to third-party contributions.
The reporting justice also rejected the request for modulation of effects, on the grounds that there was no consolidated and prevailing case law in favor of taxpayers that would justify preserving prior situations.
Because the case was decided under the repetitive appeals procedure, the ruling is now binding on lower courts and administrative tax proceedings.
Practical Impacts
The decision carries significant financial repercussions, particularly for companies with a substantial payroll.
With the definitive removal of the cap:
- The calculation base of third-party contributions now applies to the entire payroll;
- Judicial arguments defending the limitation lose strength;
- Pending cases are likely to follow the consolidated precedent;
- Companies must reassess tax contingencies and litigation strategies.
Additionally, the ruling reinforces the STJ’s tendency to standardize the treatment of System S contributions and other parafiscal contributions, adopting a systematic interpretation of funding legislation.
Final Considerations
By removing the 20-minimum-wage cap and rejecting the modulation of effects, the STJ strengthens the Treasury’s position and increases the financial impact of these levies on the productive sector.
Although motions for clarification may still be filed, the current outlook suggests stabilization of the case law in favor of the Federal Government.
For companies, the moment calls for technical caution: reviewing contingencies, reassessing accounting provisions, and re-evaluating litigation strategies are advisable in light of the consolidated jurisprudence.