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Date: January 27, 2021
Posted by: CPDMA team

STJ will judge limitation of the basis for calculating contributions to the S System

The Superior Court of Justice will judge the limitation of 20 minimum wages of the basis for calculating contributions to third parties (Sistema S, INCRA and Salario Educação). This is a discussion involving the limits on which charges on the payroll of companies may apply.

The taxpayers maintain that Law 6.950/1981 establishes the limit of 20 times the minimum wage in force, as a ceiling for the calculation of said contributions, which is not being observed by the tax inspection. This is because the Tax Authorities understand that this limit was excluded from the legal system through a Decree-Law dated 1986 and, therefore, should no longer be respected, and the payroll can be fully taxed with contributions to third parties.

There has already been a manifestation of the STJ on the matter, on two occasions, and on both occasions the Court has manifested itself for the validity of the limitation of 20 minimum wages, that is, it has given the taxpayers the right. Now, the difference is that the decision will be issued in the context of repetitive appeals and, with that, it will have the power to affect the decisions of all other spheres of the judiciary, linking them to the position of the STJ.

Faced with this scenario, companies that have a high number of employees must seek judicially to exercise their right in order to limit the incidence of contributions to the S System, INCRA and Salario Educação, as well as to obtain the right to recover the amounts unduly paid in the last five years.

The impact of applying the limit is considerable, since contributions to third parties represent an encumbrance of around 5.8% on the entire payroll paid monthly by the company. In this way, the application of the thesis can represent a relief of monthly cash, especially for those companies that have a high number of employees on the payroll, for which the limit of 20 minimum wages will be extremely relevant when calculating, calculating and collecting the incidental contributions. on the payroll.

The Cesar Peres Dullac Müller Advocacia Empresarial team is at your disposal to deal with this and other tax issues that can directly affect your company's profitability.

Source: Wagner Arnold Fensterseifer, attorney at Cesar Peres Dulac Müller, is a specialist in Tax Law and a Master in Philosophy of Law.

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