According to the understanding maintained by the Second Panel of the Superior Court of Justice (STJ), individuals who provide notarial services are not considered responsible for business activities and, therefore, should not pay contributions towards the education salary.
The decision was made based on the judgment of Theme 362 of the STJ, through which it was defined that the passive subject of the contribution to the education salary are the companies that assume the risk of the activities carried out, whether for profit or not.
The decision also understood that notary offices are merely judicial offices, which carry out typically state activities and for this reason are not characterized as a company.
