The Brazilian Superior Court of Justice (STJ) has ruled unanimously that the cap of 20 minimum wages does not apply to the calculation base for certain parafiscal contributions made by companies, specifically for the 'salário-educação' (education salary) and contributions to entities like Incra, ApexBrasil, and ABDI, which are not part of the S System. This decision, made under the repetitive appeals process (Theme 1390), establishes a precedent that must be followed by lower courts and effectively allows these contributions to be calculated based on the entirety of payroll, rather than a limited cap.

This ruling overturns previous arguments made by taxpayers who sought to limit the calculation base to the current ceiling of R$ 32.4 thousand, indicating that contributions to these specific programs will now be assessed on all salary payouts. The decision is significant as it demonstrates the court's willingness to maintain a broader interpretation of fiscal responsibilities for employers, potentially increasing their contributions under the new ruling.

In comparison, a previous ruling from March 2024 had instead removed the same cap for contributions directed towards institutions such as Sesi and Senai, indicating a differentiated approach to funding educational and industrial development in Brazil. This latest decision could have extensive implications for the funding of educational initiatives and public services, as it may increase the resources available to these contributing entities, but also imposes a heavier burden on businesses that are subject to these contributions.