The fiscal adjustment package presented by the federal government to the National Congress provides a period of up to 120 days for parliamentarians to analyze a proposal to regulate so-called super salaries in the public sector.
The complementary bill, filed this Wednesday (11) by senator Jaques Wagner (PT-BA), also provides for a reduction in tax benefits, changes to public spending rules and authorization to remove diesel subsidies from the 2026 fiscal target.
During a hearing at the Mixed Budget Committee (CMO), the Minister of Planning and Budget, Bruno Moretti, stated that the set of measures seeks to improve public accounts without compromising essential policies.
“Revenue measures and expenditure measures, always seeking to protect expenses that are crucial to ensuring rights, rationalize some expenses, review tax expenditures that do not deliver the intended results, and even review some privileges, such as the issue of super salaries”, he described.
The government's expectation is that the package will have a fiscal impact of R$50 billion to R$60 billion in 2027.
Rules for super salaries
The project establishes that Congress will have up to 120 days, from the publication of the eventual complementary law, to analyze a proposal to regulate compensation amounts paid to public servants.
These payments are intended to compensate for expenses related to the exercise of certain functions and, in some situations, fall outside the constitutional ceiling for civil servants, currently at R$46,366.19 per month, equivalent to the salary of ministers of the Federal Supreme Court (STF).
The proposal determines that the Budget Guidelines Law (LDO) presents the savings generated by the regulation and indicates its destination, which may include:
Reduction of public expenditure limits;
Public security investments and activities;
Actions of the socio-educational system.
The project, however, does not determine immediate cuts in payments nor does it present an estimate of savings with the measure.
Benefits cut
Another part of the package provides for a 20% reduction in different tax benefits granted to companies and sectors of the economy.
The proposal establishes changes depending on the type of incentive:
Tax exemptions: charge of 20% of the standard rate;
Reduced rates: application of a composition between 80% of the reduced rate and 20% of the standard;
Tax credits (discount or compensation for previously overpaid taxes): use limited to 80% of the original value;
Special regimes: 20% increase in the percentage charged on gross revenue;
Presumed profit: 20% increase in the percentages used to calculate taxes.
The text does not identify which companies or sectors will be affected nor does it detail the expected revenue from the changes.
Other measures
The package also modifies fiscal framework rules and establishes limits for certain expenses. Among the main points are:
Public spending: possibility of reducing the real growth limit (above inflation) of expenses from 2.5% to 2% from 2027;
Diesel: authorization to remove up to R$10.5 billion in subsidies from the calculation of the 2026 fiscal target;
Public funds: possibility of using up to 40% of the financial surplus from the previous year, subject to the exceptions provided for in the project;
Exports: annual limit of R$1 billion for export financing expenses until 2030;
Social security compensation: limit of R$3 billion annually between 2027 and 2030;
States: temporary reduction to R$1 billion per year in certain transfers, with redistribution of the remaining amounts between 2031 and 2037.
The rules for using the funds preserve resources constitutionally linked to areas such as health, education, social security and public security.
Proceedings in Congress
The package was negotiated between the government and the National Congress as part of the strategy to control expenditure growth and improve fiscal results.
Senator Eduardo Braga (MDB-AM) was chosen as rapporteur for the proposal. The Minister of Finance, Dario Durigan, also participates in the efforts to speed up the process.
Despite the estimated impact of between R$50 billion and R$60 billion in 2027, the project does not present a detailed calculation memory that allows identifying how much each measure should contribute to the fiscal result.
