EDUCATION FINANCING: THE ROLE OF EDUCATION SALARY IN FINANCING ELEMENTARY EDUCATION

Abstract

The text presents a historical and normative analysis of the “Salário-Educação,” a social contribution created to finance primary education in Brazil. Initially established by Law No. 4,440/64, this mechanism aimed to supplement public resources by ensuring access to education for workers’ children and, in earlier versions, for employees themselves. Over the decades, successive regulations—such as Decrees No. 55,551/65 and No. 87,043/82, as well as Decree-Law No. 1,422/75—redefined contribution rates, collection procedures, and distribution criteria among the federal government, states, and municipalities. The text highlights persistent challenges, including regional inequalities, misuse of funds, weak oversight mechanisms, and the regressive nature of payroll-based contributions. Following the 1988 Constitution and Constitutional Amendment No. 14/96, Salário-Educação became part of the national funding structure for basic education. Authors such as Melchior argue for structural reforms to strengthen its equalizing role, expand decentralization, and ensure efficient allocation of resources.