TSTSeptember 22, 2026· 4 min read

TST to decide, under the repetitive-issue procedure, whether a function-based premium can be withdrawn after years of payment

The Full Court admitted two cases, involving Banpará and Caixa Econômica Federal, under the Repetitive Appeal Incident procedure. No thesis has been set yet: for now, the court has only admitted that it will rule on the issue with binding effect.

In a session held on August 31, 2026, the Full Court of Brazil's Superior Labor Court (TST) admitted two cases under the Repetitive Appeal Incident (IRR) procedure: case No. 0000719-97.2021.5.08.0001, involving Banco do Estado do Pará (Banpará), and case No. 0020743-05.2022.5.04.0008, involving Caixa Econômica Federal. The admission was reported in coverage published on September 1, 2026.

Note: this is a case admitted for future review, not a thesis that has been decidedThe TST has only admitted the two cases for judgment under the repetitive-appeal procedure. No binding thesis has been set as of now, and there is no confirmed date for the merits judgment. Following this case is useful to get ahead of the issue, not to guide a policy change right now.

The two issues at stake

In the Banpará case, the issue is whether the bank validly withdrew the "complemento de gratificação" premium after the employee had received it for ten years or was removed from the position of trust that generated it. In the Caixa Econômica Federal case, the issue is whether an internal regulation providing for an incorporation premium upon removal from a position of trust remains binding after being revoked, and whether the period after the 2017 Labor Reform counts toward the ten years required for incorporation.

Why it is worth following, even without a decision on the merits

The issue of withdrawing or incorporating a function-based premium after a long period is a recurring topic in payroll audits, especially at banks and companies with an extensive structure of positions of trust. A binding TST thesis on the subject, once it comes, should directly affect how companies calculate liability provisions tied to changes in positions of trust and to variable-compensation policies linked to a function-based premium.

💡 How technology helps

Positions of trust with a long history of receiving a premium are on the radar of our Payroll Diagnostics & Review service, which maps this kind of exposure before a binding thesis is set. We will track how this repetitive-appeal incident proceeds and update this space once there is a decision on the merits.

Does your company have employees who have received a function-based premium for ten years or more? It is worth mapping that group now, before the TST sets its thesis.