Análise do sujeito passivo da contribuição salário-educação à luz do tema repetitivo n° 362 do Superior Tribunal de Justiça

Abstract

The "salário-educação" (education salary) emerges as an important social contribution aimed at funding Brazilian public education. However, the regulations governing this tax are subject to judicial disputes that seek to define its taxpayers. This study aims, through descriptive, prescriptive, and exploratory methodologies, to examinate the nature of the tax, first clarifying its classification within the broader category of taxes. Then, it briefly reviews its legislative evolution, outlining the laws that initially addressed who is obligated to collect the education salary. Subsequently, it analyzes the more recent legal provisions. The paper also examines the decision of the Superior Court of Justice (STJ) regarding Repetitive Appeal No. 362, providing a critical commentary on the court's conclusion, which limited the tax to companies. Furthermore, the study aims to shed light on how the debate remains relevant today, focusing on two social groups—public notaries and rural producers—who do not fit the definition outlined by the STJ, and discussing the reasons for this. Finally, the study analyzes the new issue to be addressed by the Superior Court, Repetitive Appeal No. 1,228, explaining the expectations for the court's decision in light of the legislative interpretation and its numerous precedents on the matter.