{"id":3198,"date":"2026-02-13T10:19:02","date_gmt":"2026-02-13T13:19:02","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=3198"},"modified":"2026-02-13T14:34:09","modified_gmt":"2026-02-13T17:34:09","slug":"stj-afasta-teto-de-20-salarios-minimos-para-contribuicoes-a-terceiros","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/stj-afasta-teto-de-20-salarios-minimos-para-contribuicoes-a-terceiros\/","title":{"rendered":"STJ Removes the 20-Minimum-Wage Cap on Third-Party Contributions"},"content":{"rendered":"

The First Section of the Superior Court of Justice (STJ)<\/strong> consolidated a highly relevant understanding regarding the funding of third-party contributions<\/strong>. In ruling on REsp No. 2,187,625\/RJ<\/strong>, under the repetitive appeals procedure (Theme 1390)<\/strong>, the panel unanimously decided to remove the 20-minimum-wage cap<\/strong> from the calculation base of such contributions.<\/p>\n

The case was reported by Justice Maria Thereza de Assis Moura<\/strong>, who fully endorsed the thesis advanced by the National Treasury<\/strong>.<\/p>\n

The Issue Under Debate<\/strong><\/p>\n

The controversy concerned the continued applicability of the cap provided for in Law No. 6,950\/1981<\/strong>, which limited the calculation base of third-party contributions to the equivalent of 20 minimum wages<\/strong>.<\/p>\n

Taxpayers argued that this limit remained valid for several levies, such as the education salary contribution (sal\u00e1rio-educa\u00e7\u00e3o)<\/strong>, Incra<\/strong>, Sest<\/strong>, Senar<\/strong>, Senat<\/strong>, Sescoop<\/strong>, Sebrae<\/strong>, APEX-Brasil<\/strong>, and ABDI<\/strong>, since Law No. 2,318\/1986<\/strong> allegedly did not expressly repeal the cap with respect to these contributions.<\/p>\n

They further contended that the precedent established in Theme 1079<\/strong>, which removed the cap for System S contributions<\/strong>, could not be automatically extended to other entities. In the event that the Treasury\u2019s thesis prevailed, taxpayers requested a modulation of effects<\/strong>, invoking prior favorable decisions.<\/p>\n

The Holding<\/strong><\/p>\n

The STJ ultimately adopted the position of the National Treasury<\/strong>, holding that Law No. 2,318\/1986 repealed the cap established by Law No. 6,950\/1981<\/strong>, thereby eliminating the application of the 20-minimum-wage ceiling to third-party contributions.<\/p>\n

The reporting justice also rejected the request for modulation of effects<\/strong>, on the grounds that there was no consolidated and prevailing case law in favor of taxpayers<\/strong> that would justify preserving prior situations.<\/p>\n

Because the case was decided under the repetitive appeals procedure<\/strong>, the ruling is now binding on lower courts and administrative tax proceedings<\/strong>.<\/p>\n

Practical Impacts<\/strong><\/p>\n

The decision carries significant financial repercussions<\/strong>, particularly for companies with a substantial payroll.<\/p>\n

With the definitive removal of the cap:<\/p>\n