The Superior Court of Justice (STJ) ruled that contributions due to the S system (Sesc, Sesi, Senai, Senac) should not be capped at 20 minimum wages. The prevailing understanding was that the decree establishing the cap has been ineffective since 1981. The ruling was based on the repetitive appeals system, meaning this understanding should be replicated by other courts across the country.

The ruling favorable to the tax authorities was expected, as the thesis had few favorable decisions for taxpayers. Although Justice Mauro Campbell voted in favor of limiting contributions, most justices followed the understanding of the rapporteur, Justice Regina Helena Costa.

The STJ also modulated the effects of the decision, protecting taxpayers who, until the date of the judgment, had a court decision favorable to the limitation thesis.