The judge of the 1st Federal Court of São Bernardo do Campo granted a preliminary injunction to limit contributions owed to third parties, such as those to SISTEMA S, INCRA and salário-educação, to the ceiling of 20 minimum wages.
The discussion on the limitation of contributions to third parties is not new, so much so that the Superior Court of Justice ordered the suspension of all individual cases relating to the issue until the matter was decided in general.
The controversy arose when article 4 of law 6.950/81 was amended, which limited the calculation basis for social security contributions to 20 minimum wages. The sole paragraph of the same provision stated that the limit also applied to contributions made to 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 company social security contributions, leaving it unclear whether the new provision would also apply to contributions to third parties.
Despite 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 magistrate ruled that the indefinite suspension of the chemical industry’s individual lawsuit, until the STJ ruled in general, could cause irreparable damage to the company.
This decision reinforces the understanding that it is possible to obtain a preliminary injunction in proceedings whose suspension has been ordered.
Thus, companies can seek judicial recognition of the limitation of the calculation basis of contributions owed to third parties to 20 minimum wages, with the return of amounts paid above the established limitation in the last 5 (five) years, also aiming to obtain an injunction to reduce the amount of outstanding contributions while there is no decision on the issue in general by the STJ, which provides immediate relief in the taxpayer’s cash flow.
