The discussion sought to determine whether the calculation basis of third-party contributions could be limited to 20 minimum wages, with respect to the entities Incra, salário-educação, Sest, Senar, Senat, DPC, FAER, Sescoop, ABDI, Sebrae and Apex-Brasil. However, the outcome was unfavorable to taxpayers.

This Topic is closely related to the earlier judgment of Topic 1079, concerning the limitation of the calculation basis for contributions to the S System (Sesi, Sesc, Senac, among others), in which, at the time, the 1st Section of the STJ ruled that the 20-minimum-wage cap for these contributions had been revoked.

Despite the unanimous unfavorable votes of the Justices in the judgment of Topic 1079, the modulation of effects set by the Superior Court created great legal uncertainty, as it allowed only taxpayers who had already obtained favorable decisions in their individual lawsuits or administrative requests to apply the 20-minimum-wage limit until the date of publication of that repetitive ruling, creating complete competitive disparity among taxpayers.

Although it was expected that the understanding unfavorable to taxpayers would also be replicated in the judgment of Topic 1390, it was at least hoped that a modulation of effects similar to that of Topic 1079 would follow. However, that is not what happened: the Reporting Justice Maria Thereza de Assis Moura ruled against taxpayers, stating that there is a calculation basis governed by legislation for the contributions at issue, and also ruled out any modulation, despite the similarity with the judgment of Topic 1079.

MV LAW will continue to follow developments in the case.