Federal court in São Paulo limits the basis of contributions to third parties to a ceiling of twenty minimum wages

The judge of the 1st Federal Court of São Bernardo do Campo granted an injunction request to limit contributions owed to third parties, such as those destined to SISTEMA S, INCRA and education salary, to a ceiling of 20 minimum wages. strong>

The discussion about limiting contributions destined to third parties is not new, so much so that the Superior Court of Justice ordered the suspension of all individual processes related to the topic until the matter is judged in general.

The controversy arose when there wasthe amendment to article 4 of law 6,950/81, which limited the basis for calculating social contributions due to Social Security to 20 minimum wages. The sole paragraph of the same provision stated that the limit also applied to contributions intended for third parties.

A few years later, article 3 of decree-law 2,318/86 determined that the limitation imposed by law 6,950 would no longer apply to the company’s contributions to social security, leaving it unclear whether the new provision would also apply to contributions intended for third parties.

Even in the face of the suspension ordered by the STJ, the 1st Federal Court of São Bernardo do Campo decided to grant the injunction requested by a company in the chemical industry. The judge understood that the indefinite suspension of the chemical industry’s individual process, until a general judgment by the STJ, could cause irreparable damage to the company.

This decision reinforces the understanding that it is possible to obtain an injunction in processes whose suspension has been ordered.

Thus, companies can seek judicial recognition of the limitation of the calculation base of contributions owed to third parties to 20 minimum wages, with the return of amounts paid above the limitation established in the last 05 (five) years, also aiming to obtain an injunction to reduce the value of contributions due while there is no decision on the issue in general by the STJ, which provides immediate relief to the taxpayer’s cash flow.

Bruno Soares

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