News

The Brazilian Superior Court of Justice (STJ) has admitted Theme 1390 for analysis, which will determine whether the 20 minimum wages cap should apply to the calculation bases of several quasi-fiscal contributions – including those intended to INCRA, the Education Salary (Salário-Educação), DPC, FAER, SENAR, SEST, SENAT, SESCOOP, SEBRAE, APEX-Brasil, and ABDI.

The discussion follows Theme 1079, in which the STJ had already ruled that the same cap does not apply to contributions to Sesi, Senai, Sesc, and Senac, on the grounds that Decree-Law No. 2,318/1986 revoked the ceiling for both social security and quasi-fiscal contributions.

The Court will now assess whether the same understanding should be extended to the remaining entities.

In the meantime, the STJ has ordered the suspension of cases involving special appeals or interlocutory appeals in special appeals, as well as cases currently pending before the Court.

The ruling has the potential to generate significant financial impact for companies across multiple sectors, which should closely monitor further developments.