In brief
The Superior Court has scheduled the judgment of Theme 1.079 for 25 October 2023 at 2 p.m.
This subject discusses the application of the monthly limit of 20 minimum wages to identify the calculation basis of the social contributions to third parties, such as Salário-Educação, SEBRAE, SESI/SENAI, SESC/SENAC, etc., which usually represent a significant charge upon the payroll, of approximately 5.8%.
More details
The defense argument is based on Article 4 of Law No. 6.950/1981, which determines that the maximum monthly limit of the contribution salary provided for in Article 5 of Law No. 6.332/1976 is 20 minimum wages. The sole paragraph of the referred article states that such limit is applied to the contributions intended for third parties.
Although Decree-Law 2.318/86 revoked the beginning of the mentioned article, the sole paragraph remained valid. In other words, although this limit does not apply to social security contributions, even though the caput has been repealed, there are arguments that it does apply to contributions intended for third parties.
The Superior Court has ordered the suspension of all cases on the matter, and it will now rule on the matter under the rite of repetitive appeals.
In view of the possibility of modulation of the effects of the decision, we recommend that companies verify their interest in filing a lawsuit by 24 October 2023.
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