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Economia Educação

Câmara aprova texto-base do novo Fundeb e prevê repasses ao Sistema S

11 de dezembro de 2020 Redação

A Câmara dos Deputados aprovou o texto-base do Projeto de Lei Complementar nº 4372/20 que regulamenta o novo Fundo de Manutenção e Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação (Fundeb), estabelecido pela Emenda Constitucional nº 108/20 promulgada em agosto.

A regulamentação é necessária para que os recursos do fundo estejam disponíveis em janeiro do próximo ano. O Fundeb se torna permanente a partir de 2021 para financiar a educação infantil e os ensinos fundamental e médio nas redes públicas. O fundo é composto de 20% da receita de oito impostos estaduais e municipais e de valores transferidos de impostos federais. Em 2019, o Fundeb custeou R$ 156,3 bilhões para a rede pública.

Com o novo Fundeb, o Congresso aumentou a participação da União no financiamento da educação básica. A participação federal passa dos atuais 10% para 23%. O aumento é escalonado. No ano que vem, o percentual passa para 12%. Em 2022, 15%; em 2023, 17%; em 2024, 19%; em 2025, 21%; e a partir de 2026, 23%.

Os valores alocados pelo governo federal serão distribuídos para os municípios que não alcançarem o valor anual mínimo aplicado por aluno na educação. O Fundeb permanente adota o Valor Aluno Ano Total (Vaat) como referência de cálculo para distribuição de recursos da complementação da União.

Na aprovação, a Câmara dos Deputados incluiu, por meio de emenda de destaque, a possibilidade de destinação de 10% dos recursos do Fundeb para instituições filantrópicas comunitárias, confessionais e para educação profissionalizante, inclusive promovida por entidades do Sistema S (Senai e Senac) – já financiadas pela taxação de 2,5% sobre a folha de pagamento das empresas brasileiras. Esses valores são recolhidos com os tributos do Instituto Nacional do Seguro Social (INSS).

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