STJ & RFBSeptember 17, 2026· 5 min read

Social-security credits on payroll: the status, today, of three rulings your company needs to track

We checked today, directly against official sources, the current procedural status of two Superior Court of Justice (STJ) precedents and one Federal Revenue ruling that affect social-security credits and liabilities on payroll. The picture differs from one ruling to the next: one leaves companies exposed, another may mean real savings.

The context: social-security credits on payroll have been one of the most active fronts at Brazil's Superior Court of Justice (STJ) and Federal Revenue (Receita Federal) throughout 2026, with rulings that directly affect payroll costing for companies of every size. Since this is an ongoing watch, we gathered below the three most relevant open fronts today, with each one's procedural status confirmed today against official sources.

STJ Tema 1.079: the 20-minimum-wage cap on Sistema S contributions

The STJ's First Panel ruled, on March 13, 2024, on Tema 1.079 (REsp 1.898.532-CE and REsp 1.905.870-PR, Justice Regina Helena Costa as rapporteur), setting the precedent that, since Decree-Law No. 2.318/1986, contributions to Sesi, Senai, Sesc and Senac are no longer subject to the 20-minimum-wage cap that applied under Law No. 6.950/1981. In practice, this means contributions are due on the full payroll, without the cap some companies had been applying.

The ruling also modulated its effects: only companies that already had a lawsuit or administrative claim filed before March 13, 2024, with a favorable outcome, keep the right to the cap until the date the appellate decision was published. For everyone else, the cap stopped applying once the precedent was set. Brazil's National Treasury tried to overturn that modulation through a divergence appeal (EREsp 1.905.870), seeking retroactive application of the new precedent to all companies, including those that had not litigated.

Status confirmed today (September 17, 2026)The STJ's Special Court (Corte Especial) rejected the Treasury's request and upheld the modulation, in a ruling published June 3, 2026 (by majority, with three dissenting justices). The modulation stands, but the ruling has not yet become final and unappealable.

STJ Tema 1.390: the same precedent, without the same protection

On February 11, 2026, the First Panel extended the same reasoning from Tema 1.079 to other third-party contributions: Incra, salário-educação (education tax), DPC, Faer, Senar, Sest, Senat, Sescoop, Sebrae, Apex-Brasil and ABDI (Tema 1.390, REsp 2.187.625/RJ and related appeals, decided unanimously). The critical difference from Tema 1.079: this time the STJ did not modulate the effects, which exposes companies that applied the 20-minimum-wage cap to these contributions to retroactive collection, with no protection at all, even if they had no lawsuit under way. Trade press estimated, around the time both themes were jointly discussed in May 2026, a potential impact of R$94 billion on the productive sector.

Status confirmed today (September 17, 2026)Companies filed declaratory appeals seeking the same modulation granted in Tema 1.079. The STJ rejected those appeals on August 20, 2026, denying one special appeal on the merits and refusing to admit further appeals in the others. The absence of modulation is therefore now settled: the risk of retroactive collection still stands for companies without a prior lawsuit.

Solução de Consulta COSIT No. 10/2026: performance bonuses outside the social-security base

Running counter to the two precedents above, Federal Revenue published, on January 30, 2026, Solução de Consulta Cosit No. 10/2026, reforming the more restrictive position taken in Solução de Consulta Cosit No. 151/2019. Under the new position, bonuses for above-expected performance do not count toward the social-security contribution base since November 11, 2017 (when the labor-law reform took effect), provided they constitute a genuine liberality by the employer and do not stem from a legal obligation or an arrangement that undermines that liberality. Between November 14, 2017 and April 22, 2018, the non-incidence is capped at two payments per year. The most relevant change: Federal Revenue now accepts that merely setting criteria in a company's internal policy does not, by itself, undermine the liberality, contrary to its earlier position.

Status confirmed today (September 17, 2026)In force and actively applied by Federal Revenue itself: the position in SC Cosit No. 10/2026 served as the basis for a Tax Consensuality Agreement signed with Caixa Econômica Federal (Ato Declaratório Executivo Sutri No. 1/2026, published March 2, 2026), which blocks future tax assessments on performance bonuses as long as the same factual conditions hold.

💡 How technology helps

We continuously track rulings like these as part of our Social-Security Credits & Cost Reduction line, cross-referencing what changes at the STJ, the Supreme Court (STF), the tax appeals board (CARF) and Federal Revenue with each company's actual payroll: where there is exposure to liabilities, and where there is a recoverable credit. If your company doesn't yet know which of these three scenarios applies to it, the free Nexus Risk Check (5 minutes) is a good place to start.

Has your company checked whether it pays any of these third-party contributions using the 20-minimum-wage cap, or pays performance bonuses without reviewing how they're classified for social-security purposes?