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In the judgment of Repetitive Theme No. 1228, the Superior Court of Justice (STJ) held that individuals who act as holders of notarial and registry services are not subject to the Education Salary Contribution. In other words, these professionals are not required to pay this contribution on the payroll of their registry offices. Accordingly, the STJ established the following legal thesis:

“The Education Salary social contribution, provided for in § 5 of Article 212 of the 1988 Federal Constitution and established by Article 15 of Law No. 9,424/96, is not enforceable against an individual who provides notarial or registry services, as such individual does not fall within the definition of taxpayer set forth in the legislation governing the tax.”

The decision rejected the position advocated by the National Treasury, which required the payment of the Education Salary Contribution at a rate of 2.5% on the payroll of registry offices. According to the National Treasury, holders of registry offices should be treated as companies for purposes of assessing the contribution.

In addition to resolving the dispute, the precedent may have significant financial implications. As a result of the decision, holders of registry offices may cease paying the Education Salary Contribution on the payroll of their offices and may seek judicial restitution or offsetting of amounts unduly paid, subject to the five-year statute of limitations and other applicable tax rules.

As the legal thesis was established in a repetitive appeal, it should guide the adjudication of similar cases throughout the country, contributing to greater legal certainty and consistency in decisions concerning the assessment of the Education Salary Contribution against holders of registry offices.