CONSTITUTION OF BRAZIL
TITLE Vlll - THE SOCIAL ORDER
CHAPTER I - GENERAL PROVISION
Article 193. The social order is based OIl the primacy of work
and aimed at social well-being and justice.
CHAPTER II - SOCIAL WELFARE
SECTION I - GENERAL PROVISIONS
Article 194. Social welfare comprises an integrated whole of
actions initiated by the Government and by society, with the purpose of
ensuring the rights to health, social security and assistance.
Sole paragraph - It is incumbent upon the Government, as provided by
law. to organize social welfare, based on the following objectives:
I - universality of coverage and service;
II - uniformity and equivalence of benefits and services for urban and rural
III - selectivity and distributiveness in the provision of benefits and services;
IV - irreducibility of the value of the benefits;
V - equitable participation in funding;
VI - diversity of the financing basis;
VII - democratic and decentralized character of management, by means of a four-parties administration, with
the participation of workers, employers, retired persons and the Government in the collective bodies.
Article 195. Social welfare shall be financed by all of society,
either directly or indirectly, as provided by law, with funds coming from
the budgets of the Union, the states, the Federal District and the municipalities
and from the following welfare contributions:
I - of employers, of companies and of entities equivalent to companies as determined by law, levied on:
a) the salaries payroll and other incomes derived of work paid or credited, on any account, to an individual who renders service, even if without a labour contract;
b) revenues or turnover;
II - of workers and of all other beneficiaries of the social security, the contribution not being levied on retirement payments and pensions granted by the general regime of social security established by article 201;
III - and the revenues of lotteries.
IV - of the importers of goods or services from abroad, or of those equivalent to them, as set forth by law.
Paragraph 1 - The revenues of the states, the Federal District and the
municipalities allotted to social welfare shall be included in the respective
budgets, not being part of the budget of the Union.
Paragraph 2 - The proposal for the social welfare budget shall be drawn
up jointly by the agencies responsible for health, social security and
social assistance, in accordance with the goals and priorities established
in the law of budgetary directives, ensuring each area of the management
of its funds.
Paragraph 3 - A legal entity indebted to the social welfare system,
as established in law, may not contract with the Government nor receive
benefits or fiscal or credit incentives therefrom.
Paragraph 4 - The law may institute other sources intended to guarantee
the maintenance or expansion of social welfare, with due regard to the
provisions of article 154, I.
Paragraph 5 - No social welfare benefit or service may be created, increased
or extended without a corresponding source of full funding.
Paragraph 6 - The social contributions referred to in this article may
only be collected ninety days after the publication of the law which instituted
or modified them, the provisions of article 150, III, b, not applying thereto.
Paragraph 7 - Benevolent entities of social assistance which meet the
requirements established in law shall be exempt from contribution to social
Paragraph 8 - Rural producers, sharecroppers and tenant farmers, placer
miners and self-employed fishermen, as well as their spouses, who exercise
their activities within a household system and without permanent employees
shall contribute to social welfare by applying a rate to the proceeds from
the sale of their production and shall be entitled to the benefits provided