The remuneration ceiling in the Brazilian public sector (Art. 37, item XI, of the Federal Constitution) was designed to establish a clear republican rule: no public official may receive monthly compensation exceeding the salary of the Justices of the Supreme Federal Court (STF).
In practice, however, this constitutional cap has been bypassed for years through the creation of allowances labeled as "compensatory" or "indemnity" parcels, yet paid every month, habitually and indistinctly, to entire careers without any link to an actual out-of-pocket expense incurred in the line of duty.
On December 20, 2024, the National Congress enacted Constitutional Amendment No. 135/2024, amending paragraph 11 of Art. 37 of the Constitution to establish that only compensatory parcels expressly provided for in a national ordinary law, approved by the National Congress and applicable to all Branches of government, are excluded from the salary ceiling.
There is, however, a decisive detail in the transition rule of EC 135/2024 itself: until this national ordinary law is passed by Congress, all exceptions to the ceiling under previous legislation remain in effect. In other words, every month without this law prolongs the exact regime that the Constitutional Amendment sought to end.
This study presents the constitutional diagnosis of EC 135/2024, the summary ready for popular support on the Federal Senate e-Cidadania Portal, and the complete technical draft of the National Ordinary Bill (Art. 37, paragraph 11, of the CF) that makes the constitutional salary ceiling effective across all Branches of the Union, States, Federal District, and Municipalities.
1. What Changed with Constitutional Amendment No. 135/2024?
Before EC 135/2024, the absence of an exhaustive national definition allowed state laws, internal regulations, or administrative resolutions to classify permanent compensation items as "indemnities", removing them from the constitutional ceiling calculation (Art. 37, XI, of the CF).
Under the new wording enacted by Constitutional Amendment No. 135, of December 20, 2024, paragraph 11 of Art. 37 of the Constitution requires:
- Single Legislative Instrument: A national ordinary law approved by the National Congress (a complementary law is not required, meaning it can be passed by a simple majority in the Chamber of Deputies and the Senate);
- National and Symmetrical Scope: Mandatory application to all Branches (Executive, Legislative, and Judiciary) and constitutionally autonomous bodies (Public Prosecutor's Office, Public Defender's Office, and Courts of Accounts) across the Union, States, Federal District, and Municipalities;
- Condition for Practical Effectiveness: Because the Amendment's transition rule preserves existing allowances until the national law is enacted, passing this ordinary law is the indispensable act for
EC 135/2024to produce real-world effect.
2. The 4 Pillars of the National Real Salary Ceiling Bill
The legislative proposal is structured around four objective pillars grounded directly in Art. 37, XI and paragraph 11, of the Constitution:
| Proposal Pillar | Legal Rule Established | Real Problem Solved |
|---|---|---|
1. Threefold Conceptual Criterion (Art. 2) | A parcel is compensatory only if, cumulatively: (I) it reimburses an actual service-related expense or relocation; (II) it is not paid habitually and indistinctly to an entire career; and (III) its value is limited to proven expenses or the statutory cap. | Prevents permanent salary supplements from being disguised under the label of "indemnities". |
2. Closed List of 6 Parcels (Art. 3) | Excluded from the ceiling exclusively: (I) proven travel per diems; (II) one-time relocation allowance; (III) proven personal vehicle transport reimbursement; (IV) housing allowance for up to 12 months for mandatory transfers without official housing; (V) unused vacation payout upon termination (up to 2 periods); and (VI) food, preschool, and health allowances capped at the federal Executive rate. | Closes the door to creating new exempt allowances via internal resolutions or local laws (Art. 3, sole paragraph). |
3. Retroactive Payments by Reference Month (Art. 4) | Administrative payments from prior fiscal years require a specific budget allocation, a prior public list (beneficiaries, individual amounts, reference period, and legal basis), and addition to the reference month for ceiling calculation. | Prevents accumulated administrative arrears from being paid in a single lump sum outside the ceiling that would have applied in the proper month. |
4. Open-Data Paychecks (Art. 5) | All Branches and autonomous bodies must publish monthly, in open format, individualized compensation detailing every salary and indemnity item, its legal basis, and the amount deducted under the ceiling. | Ensures standardized social oversight and accountability (Law No. 8.429/1992) with mandatory restitution of unlawful payments (Art. 6). |
3. Text Ready for Popular Support (Senate e-Cidadania Portal)
To register or support this legislative idea on the Federal Senate e-Cidadania Portal, copy the summary below:
TITLE: Define in a national law what can remain outside the public sector salary ceiling
PROBLEM: The public sector salary ceiling is bypassed by payments labeled as indemnities, which are paid every month to entire careers without any link to actual expenses. Constitutional Amendment 135/2024 established that only indemnities provided for in a national law approved by Congress remain outside the ceiling, but that law does not yet exist and, until then, the old rule continues to apply.
PROPOSED SOLUTION: A national law, valid for all Branches of government, that:
- Considers as an indemnity only what reimburses an actual service expense, is not paid habitually to an entire career, and has a limited value.
- Establishes a closed list of parcels outside the ceiling (per diems, relocation, service transport, temporary housing for officials transferred ex officio, unused vacation upon termination, and standard allowances capped at the amount paid to federal civil servants). Everything else counts toward the ceiling.
- Requires an identified budget allocation and a public list for retroactive administrative payments, adding those amounts to the reference month to calculate the ceiling.
- Mandates the monthly open-data publication of itemized paychecks for all public officials.
4. Full Legislative Draft (National Ordinary Law Under Art. 37, § 11 of the Constitution)
Below is the complete legislative draft in Portuguese formatted according to Complementary Law No. 95/1998:
PROJETO DE LEI Nº ____, DE 2026 (OU 2027)
Lei ordinária de caráter nacional prevista no art. 37, § 11, da Constituição Federal
Regulamenta o § 11 do art. 37 da Constituição Federal, com a redação dada pela Emenda Constitucional nº 135, de 20 de dezembro de 2024, para definir as parcelas de caráter indenizatório não computadas no limite remuneratório e disciplinar o pagamento de valores referentes a exercícios anteriores.
O CONGRESSO NACIONAL decreta:
Art. 1º Esta Lei, de caráter nacional, aplica-se a todos os Poderes e órgãos constitucionalmente autônomos da União, dos Estados, do Distrito Federal e dos Municípios e define as parcelas de caráter indenizatório que não são computadas para efeito do limite remuneratório previsto no inciso XI do caput do art. 37 da Constituição Federal.
Art. 2º Somente será considerada de caráter indenizatório a parcela que, cumulativamente:
I - destine-se a ressarcir despesa efetivamente realizada pelo agente público em razão do serviço, ou a compensar deslocamento ou mudança de sede no interesse da administração;
II - não seja paga de forma habitual e indistinta a todos os ocupantes de um cargo ou carreira, ressalvado o disposto no inciso VI do art. 3º;
III - tenha valor limitado à despesa comprovada ou ao montante fixado nesta Lei.
Art. 3º Atendidos os requisitos do art. 2º, não serão computadas no limite remuneratório exclusivamente as seguintes parcelas:
I - diárias, por deslocamento eventual a serviço, comprovado o deslocamento;
II - ajuda de custo para mudança de sede no interesse da administração, paga uma única vez por mudança;
III - indenização de transporte pelo uso de veículo próprio em serviço externo, comprovada a utilização;
IV - auxílio-moradia, apenas ao agente removido de ofício para localidade diversa daquela em que tenha residência, pelo prazo máximo de doze meses e vedado o pagamento quando houver imóvel funcional disponível;
V - conversão em pecúnia de férias não gozadas, por ocasião do encerramento do vínculo, limitada aos dois últimos períodos;
VI - auxílio-alimentação, assistência pré-escolar e assistência à saúde, em valor não superior ao pago, a idêntico título, aos servidores do Poder Executivo federal.
Parágrafo único. Qualquer parcela não prevista neste artigo, independentemente de sua denominação, será computada para efeito do limite remuneratório.
Art. 4º O pagamento administrativo de parcelas remuneratórias ou indenizatórias referentes a exercícios anteriores dependerá de:
I - dotação orçamentária específica e identificada na lei orçamentária anual ou em seus créditos adicionais;
II - publicação prévia, em sítio oficial, da relação de beneficiários, dos valores individuais, do período de referência e do fundamento jurídico do pagamento.
§ 1º Para efeito do limite remuneratório, os valores de que trata o caput serão somados à remuneração do mês a que se referem, aplicando-se o limite vigente naquele mês.
§ 2º O disposto neste artigo não se aplica aos pagamentos decorrentes de decisão judicial transitada em julgado.
Art. 5º Os Poderes e órgãos referidos no art. 1º publicarão mensalmente, em formato aberto, a remuneração individualizada de seus membros e servidores, discriminando cada parcela remuneratória e indenizatória, seu fundamento legal e os valores que excederem o limite remuneratório e tiverem sido abatidos.
Art. 6º O pagamento de parcela em desacordo com esta Lei sujeita o responsável às sanções previstas em lei, inclusive na Lei nº 8.429, de 2 de junho de 1992, quando presentes os seus requisitos, e obriga à restituição dos valores pagos após a entrada em vigor desta Lei.
Art. 7º Ficam revogadas as disposições legais, regulamentares e administrativas que atribuam caráter indenizatório a parcelas não previstas no art. 3º.
Art. 8º Esta Lei entra em vigor cento e oitenta dias após a data de sua publicação.
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Cesar Zanis
Software Architect and executive leader with 15+ years working with systems, costs, data, and measurable outcomes. Here I apply engineering and management thinking to analyze public finances, institutions, and everyday economic decisions with verifiable official data.
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