The S system contributions under the view of the Decree 2.318/86 and its restrictive interpretation

Abstract

This article analyzes the limitation of the calculated base of contributions destined to third parties, which finance the S System, in the ceiling of 20 (twenty) minimum. O art. 4 of Law No. 6,950/1981 defines the limitation of 20 minimum rates in effect for the basis for monitoring social security contributions and contributions to third parties. However, the contributions that are destined to Social Security are no longer limited by a ceiling, pursuant to art. 3, Decree n.º 2,318/86, with significant impacts on corporate tax burdens. Thus, the Public Treasury came to understand that the most recent provision revoked the provisions of Law No. 6,950 also in relation to contributions in favor of third parties. As a result, STJ decisions favorably imposed a limit of 20 minimum wages on such taxes. Theme 1079/STJ is currently pending judgment, which will define, with binding effect, whether these contributions can be transferred on the payroll or must have their base limited to 20 minimum. The work has a qualitative methodology with a deductive approach, and while the research technique, bibliographic, legislative, jurisprudential and case study documents, this one on REsp 1.570.980/SP. It is concluded that, in addition to impacting the budget of parastatal entities that promote public services of high importance, the interpretation that the limitation of the information base of parastatal contributions does not constitute illegality is added to a list of precedents of the citizenship court directly and incisively influencing the collection of public funds.