The senators approved, on Tuesday (2), in the second round, the proposal of amendment to the Constitution (PEC) 66/2023 that removes the federal precatory from the Executive’s primary expenses limit from 2026. The text also limits the payment of these debts by states and municipalities and refinance of social security debts of these entities with the Union.
The proposal was approved without changes in relation to the text approved in the House. Promulgation is scheduled for next Tuesday (9) at 3 pm.
In practice, the measure relieves the situation of states and municipalities by allowing them to pay legal debts in smaller and longer installments. And it helps the federal government meet the fiscal target by removing part of these expenses from the expenses.
Precations are orders issued by the judiciary so that public entities – Union, States, Municipalities and Municipalities – pay recognized debts in legal proceedings that no longer fit.
For the rapporteur, Senator Jaques Wagner (PT-BA), leader of the government in the house, PEC gives predictability to the executive.
“Today you have a total unpredictability: there is a sentence, the person is obliged to fulfill and that directly affects their budget. So, PEC, in essence, is doing this, programming,” he said.
Although it removes the precatory from primary expenses by 2026, the text adds each year from 2027, 10% of the stock of precatory within the tax targets provided for by the Budgetary Guidelines Law (LDO).
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Limitation
For precatory due by states, Federal District and Municipalities, the approved text limits the payment according to the stock of late precatory.
Thus, on January 1st of each year, if total delayed values are up to 15% of the net current revenue (RCL) of the previous year, the municipality or state may pay securities whose sum is equivalent to 1% of that revenue. These rates will even apply to federative entities that do not have inventory.
The percentages grow gradually until they reach the payment equivalent to 5% of the RCL if the stock is greater than 85% of revenue.
In all situations, the calculation to find the value of the precatory stock will be with monetary restatement and default interest. The correction will be set an index that will be the lowest value between the Selic rate, currently at 15%, and the broad consumer price index (IPCA) plus 2%, calculated simply.
Refinancing
By the text, states, Federal District and municipalities may regularize social security debts with their own social security regimes (RPPS) and the General Social Security Regime (RGPS). PEC also opens the opportunity to regularize the debts of intercity public consortia with RGPS.
The installment with RGPS will be made in 300 monthly installments, extendable for another 60, upon limitation of the installment to 1% of net current revenue (RCL), and correction and interest given by IPCA + 0% to 4%.
Thus, both the 30 -year period and the criterion for correction and interest are “absolutely favorable to guarantee the tax health of subnational entities,” said the rapporteur.
Supplementary credits
PEC also authorizes supplementary and special credits open by 2025 to compose the expense limit from 2026. Opposition tried to overthrow the stretch.
“The government used this instrument to insert another jabuti (item that escapes the subject of the project), from the point of view of fiscal expansion, strongly affecting public debt, preventing interest rates, making economic activity, in general, to be impacted,” said Senator Rogerio Marinho (PL-RN), opposition leader.
But, according to Jaques Wagner, the measure gives the government fiscal space to accommodate budget precatory from 2026 and pay $ 12 billion of maternity leave arising from a decision of the Supreme Court (STF).
In 2024, the Supreme Court declared unconstitutional the requirement for a minimum shortage of ten contributions to the INSS to that autonomous workers and special insured can receive the maternity salary. Now, with only one contribution, they can have access to the benefit, following the same criterion as formal workers.
*With information from the Senate Agency
