A Chamber approved, in the first round, this Tuesday (15) the proposal that determines the renegotiation of municipal debts with a new deadline for the installment of social security debts. Now the parliamentarians analyze the highlights to the text.
The approved text was the replacement of Rapporteur Whale Rossi (MDB-SP). The PEC (Proposed Amendment to the Constitution) was analyzed in a special committee, which approved final report this afternoon. To be deliberated in the plenary on the same day, the deputies approved the so -called “interstitium break”.
The proposal aims at the fiscal sustainability of the municipalities. To this end, it extends the deadline for municipalities to install their debts with Social Security and also define limits for the payment of precatory (debts of the executive in which no further appeal against individuals and legal entities).
In the Special Commission, Whale Rossi included in his opinion the temporary exclusion of the precatory and small value (RPVs) requests from the fiscal target.
PEC allows the installment of municipal debts with the RGPS (General Social Security Scheme) and its own regimes of municipal social security. Debts can be paid up to 300 times (25 years).
The rapporteur also included the possibility of installment with the same term for the states and the Federal District, with their respective regimes.
For the installment of municipal debts with the INSS (National Institute of Social Security), real interest rates will be a maximum of 4% per year.
According to CNM (National Confederation of Municipalities), which articulated the proposal, PEC will have an estimated positive impact of R $ 800 billion. The original PEC text was presented in the Senate, where it was approved in August last year.
The PEC determines that the limit for the payment of precatory is 1% to 5% in the budget of the states, municipalities and the Federal District. The percentage will be fixed according to the proportion of the stock of precatory in relation to the net current revenue of each entity.
The update of precatory values will be made by the IPCA (National Consumer Price Index), with simple interest of 2% per year, from August 1, 2025. Compensatory interest will be prohibited. SELIC will be adopted as a reference for updating when the Sum of IPCA + 2% is higher than the basic interest rate.
EXCLUSION OF THE GOAL
One of the changes incorporated by Rossi whale allows us to exclude from the fiscal target, from 2026, the expenses with precatory and small amount (RPVs) requests from the tax worn limit.
Exclusion, however, will not be definitive. From 2027, PEC foresees a gradual incorporation, staggered in the coming years, the expenses with precatory and RPVs in the fiscal result target. According to the rapporteur, this forecast guarantees a “responsible transition.”
From the text, from 2027, the annual expenses of the Union with precatory and small amounts, resulting from judicial decisions, will be gradually incorporated into the determination of the target of primary result provided for in the Budgetary Guidelines Law. The incorporation will be “cumulatively to each year, at least 10% of the amount provided for these expenses”.
Unconstriation
Regarding the detachment of municipal revenues provided for in the Senate text, the rapporteur changed the beginning year to 2026. Thus, the percentage of taxes, contributions, fees and fines of organ, fund or expense will be 50% by 2026 and no more than 2025. From 2027 to the end of 2032, 30%.
The rapporteur also removed the forecast of complete detachment of resources from CFEM (financial compensation for the exploration of mineral resources) by 2032 with the use of up to 40% for debt discharge with RGPS or precatory. In place, it included another source of appeal.
Whale proposed to detach the resources of the annual financial surplus of public funds instituted by the Municipal Executive.
Resources should be applied exclusively in financing local public policies, education and adaptation to climate change.
The rapporteur maintained in the text the detachment of up to 25% of the financial surplus of sources of funds linked from the public funds of the Union Executive, determined at the end of each year. The measure aims at the reimburseable financing of projects related to the confrontation of climate change and ecological transformation, between 2025 and 2030.
Installment
For the installment payment in up to 25 years of states of states, municipalities and Federal District with its own social security regimes will be valid as long as the entity proves, within 15 months after the promulgation of PEC, having joined the social security regularity program with the Ministry of Social Security.
They must also prove to have changed the respective legislation of the social security regime itself to comply with the necessary conditions.
If the federative entity cannot do the proof, it will be suspended and may not renegotiate the debt until the conditions are complied with.
The installment payment may also be suspended in case of default for three consecutive months or six months; or if there is non -compliance with the social security regularity program.
By the text, the governor or the mayor of the defaulting entity will be responsible for administrative misconduct and in the form of tax liability legislation
