{"id":2909,"date":"2023-11-10T12:11:07","date_gmt":"2023-11-10T14:11:07","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2909"},"modified":"2025-09-09T00:19:21","modified_gmt":"2025-09-09T03:19:21","slug":"sistema-s-relatora-vota-contra-o-teto-de-20-salarios-minimos","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/sistema-s-relatora-vota-contra-o-teto-de-20-salarios-minimos\/","title":{"rendered":"SISTEMA S \u2013 RELATORA VOTA CONTRA O TETO DE 20 SAL\u00c1RIOS-M\u00cdNIMOS"},"content":{"rendered":"<p><span data-contrast=\"auto\">A Ministra do Superior Tribunal de Justi\u00e7a (STJ) Regina Helena Costa, relatora no Tema de <a href=\"https:\/\/processo.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?novaConsulta=true&amp;tipo_pesquisa=T&amp;cod_tema_inicial=1079&amp;cod_tema_final=1079\">Repercuss\u00e3o Geral 1.079<\/a> (REsp 1.898.532\/CE e 1.905.870\/PR), votou contra a vig\u00eancia do teto de 20 sal\u00e1rios-m\u00ednimos para a apura\u00e7\u00e3o da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao Sistema S (SESC, SENAI, SESI e SENAC). O julgamento foi suspenso ap\u00f3s o voto em fun\u00e7\u00e3o do pedido de vista pelo Ministro Mauro Campbell Marques.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A controv\u00e9rsia analisada pelo Poder Judici\u00e1rio consiste em entender se os artigos 1\u00ba e 3\u00ba do Decreto-Lei n\u00ba 2.318\/86 revogaram apenas o art. 4\u00ba da Lei n\u00ba 6.950\/81, que institu\u00eda a base de c\u00e1lculo para as contribui\u00e7\u00f5es previdenci\u00e1rias, ou tamb\u00e9m o seu par\u00e1grafo \u00fanico, que expressamente limita a base de c\u00e1lculo das contribui\u00e7\u00f5es em favor das entidades parafiscais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para os contribuintes, a revoga\u00e7\u00e3o da norma ocorreu de forma parcial, de maneira que o limite ainda seria aplic\u00e1vel \u00e0s contribui\u00e7\u00f5es a terceiros destinadas ao <a href=\"https:\/\/vvfconsultores.com.br\/blog\/limitacao-das-contribuicoes-ao-sistema-s\/\">Sistema S<\/a>.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Entretanto, a Ministra Relatora entendeu, em seu voto, que houve revoga\u00e7\u00e3o total da norma, de maneira que este teto n\u00e3o estaria vigente no cen\u00e1rio legislativo atual.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Apesar disso, a Ministra admitiu que o STJ possu\u00eda um entendimento de longa data favor\u00e1vel aos contribuintes, sugerindo que, caso confirmada, decis\u00e3o n\u00e3o afete as empresas que propuseram discuss\u00e3o pr\u00f3pria junto ao Poder Judici\u00e1rio antes do in\u00edcio do julgamento.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O julgamento deve ocorrer em at\u00e9 90 dias do pedido de vista, mas neste \u00ednterim, haver\u00e1 recesso do Poder Judici\u00e1rio. Assim, espera-se que a conclus\u00e3o do julgamento se d\u00ea no in\u00edcio do pr\u00f3ximo ano.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Ministra do Superior Tribunal de Justi\u00e7a (STJ) Regina Helena Costa, relatora no Tema de Repercuss\u00e3o Geral 1.079 (REsp 1.898.532\/CE e 1.905.870\/PR), votou contra a vig\u00eancia do teto de 20 sal\u00e1rios-m\u00ednimos para a apura\u00e7\u00e3o da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao Sistema S (SESC, SENAI, SESI e SENAC). O julgamento foi suspenso ap\u00f3s o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[363,112,62,362],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>SISTEMA S \u2013 RELATORA VOTA CONTRA O TETO DE 20 SAL\u00c1RIOS-M\u00cdNIMOS - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"A Regina Helena votou contra a vig\u00eancia do teto de 20 sal\u00e1rios-m\u00ednimos para a apura\u00e7\u00e3o da base das contribui\u00e7\u00f5es destinadas ao Sistema S\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/sistema-s-relatora-vota-contra-o-teto-de-20-salarios-minimos\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"SISTEMA S \u2013 RELATORA VOTA CONTRA O TETO DE 20 SAL\u00c1RIOS-M\u00cdNIMOS - 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