Last week, the Ministry of Education (MEC) released the new table with the calculations that will serve as a parameter for the distribution of resources from the state and municipal quotas of the Education Salary. The ordinance was published in the Official Diary of the Union Last Thursday, 9.
The Education Salary is a resource distributed by the Federal Government to the federative units and municipalities, to finance educational actions, programs and projects.
Check out more about it and how its quotas turned out in 2023.
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Understand the Education Salary
The Education Salary was created in 1964, through Law No. 4,440/1964, with the objective of supplementing public expenditure on elementary education (fundamental education). This social contribution adopted as a calculation basis 2% of the local minimum wage, per employee, monthly.
In 1965, the Education Salary rate began to be calculated on the basis of 1.4% of the contribution salary defined in social security legislation. Later, in 1975, through Decree-Law n.º 1.422/1975 and Dec. 76,923/1975, new changes were implemented in the context of the Education Salary, passing its rate to be calculated based on 2.5% of the companies' contribution salary, present situation until today.
Where does the Education Salary go?
Resources are divided into quotas as follows:
- 10% of the net collection goes to the FNDE itself, which invests it in the financing of projects, programs and actions of basic education;
- 90% of the net collection is made available to the respective recipients, in the form of quotas, as follows:
- Federal quota: 1/3 of the resources generated in all the Federated Units is kept in the FNDE, which invests it in the financing of programs and projects focused on basic education;
- State and municipal quota - 2/3 of the resources generated by the states, being credited monthly in specific bank accounts of the education secretariats of the states, the Federal District and municipalities, in proportion to the number of enrollments, to finance programs, projects and actions aimed at education base (art. 212, § 6 of the CF).
The new ordinance announced adds that the annual transfer estimate may change “due to the behavior of the collection carried out in each Federation unit throughout the year 2023 and any changes that may occur in the data from the School Census of basic education for the year 2023 2022”.
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