# Law No. 6944 of September 14, 1981

> Brazilian law

**Wikidata**: [Q105659778](https://www.wikidata.org/wiki/Q105659778)  
**Source**: https://4ort.xyz/entity/law-no-6944-of-september-14-1981

## Summary
Law No. 6944 of September 14, 1981 is a Brazilian federal statute that establishes a special installment payment plan for debts within the social security and assistance system. Enacted under President João Figueiredo, it regulates time limits, contributions, and entities like IAPAS and FGTS to facilitate debt resolution.

## Key Facts
- **Official Title:** Lei nº 6944, de 14 de setembro de 1981
- **Date of Promulgation:** September 14, 1981
- **Promulgated By:** Presidency of the Federative Republic of Brazil (João Figueiredo)
- **Place of Publication:** Brasília
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 6944/1981
- **Instance Of:** Statute (a formal written document that creates law)
- **Primary Subject:** Special installment payment of debts (parcelamento especial de débitos) in the ambit of social security and assistance
- **Key Regulatory Topics:** Time limit (Prazo), Instituto de Administração Financeira da Previdência e Assistência Social (IAPAS), debt (Débitos), entity (Entidade), autarky (Autarquia), project scope (Âmbito), contribution (Contribuição), legal norm (Normas), revocation (Revogação), social security (Previdência Social), increase (Aumento/Acréscimo), FGTS (Fundo de Garantia do Tempo de Serviço), incidence (Incidência), decision (Fixação)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1981-09-14;6944
- **Full Text URL:** https://www.planalto.gov.br/ccivil_03/leis/l6944.htm
- **Wikidata Project:** On focus list of WikiProject Brazilian Laws

## FAQs
**What is the core purpose of Law No. 6944/1981?**
The law creates a special installment payment plan (parcelamento especial) for debts arising from the Brazilian social security and assistance system. It sets conditions for settling overdue contributions and related financial obligations.

**When was this law enacted and who was the head of state?**
It was promulgated on September 14, 1981, during the presidency of João Figueiredo, the last president of Brazil's military government period.

**Which specific entities and funds are directly regulated by this statute?**
The law specifically references the Instituto de Administração Financeira da Previdência e Assistência Social (IAPAS) and the Fundo de Garantia do Tempo de Serviço (FGTS). It also applies to various entities (Entidade) and autarchies (Autarquia) within the social security framework.

**What are the main financial and procedural elements addressed?**
The law governs time limits (Prazo) for payments, the calculation of increases or additions (Aumento/Acréscimo) to debts, the incidence (Incidência) of contributions, and the fixation (Fixação) of amounts. It also includes provisions on revocation (Revogação) of prior norms.

**How can the official text of this Brazilian law be accessed?**
The full text is available on the official Brazilian government legislative portal (Planalto) at https://www.planalto.gov.br/ccivil_03/leis/l6944.htm and is uniquely identified by the LexML Brazil ID urn:lex:br:federal:lei:1981-09-14;6944.

**What is the standard way to cite this statute in legal contexts?**
The conventional legal citation is "Lei nº 6944/1981," referencing its number and year of enactment.

## Why It Matters
Law No. 6944/1981 matters because it provides a critical legal mechanism for resolving outstanding debts in Brazil's social security system, which is fundamental to the country's social welfare infrastructure. By establishing a structured installment plan, it addresses arrears in contributions from employers and entities, thereby safeguarding the financial stability of social security funds like IAPAS and FGTS. The law's provisions on time limits, interest increases, and revocation of previous rules create clarity and predictability for debtors and administrators, directly impacting government revenue collection and the sustainability of social benefits. Its focus on entities and autarchies ensures that public and private organizations within the system have a defined path to compliance, preventing prolonged defaults that could undermine the entire social security framework. This statute represents a specific legislative tool for managing fiscal health in a key sector of Brazilian public policy during the early 1980s.

## Notable For
- **Specific Regulatory Focus:** It is a dedicated federal statute addressing the niche but crucial issue of social security debt restructuring through special installment plans.
- **Multi-Aspect Governance:** The law uniquely combines regulation of time limits, financial increases, contribution incidence, and entity-specific rules within a single legislative act.
- **Institutional Integration:** It explicitly references and operates through key Brazilian social security institutions, notably IAPAS and FGTS.
- **Formal Identification:** It possesses a permanent LexML Brazil identifier and a standard legal citation, ensuring its place in the official corpus of Brazilian legislation.
- **Historical Context:** It was enacted during the final years of Brazil's military government (under President João Figueiredo), reflecting the era's approach to administrative and financial regulation.
- **WikiProject Recognition:** Its inclusion in WikiProject Brazilian Laws highlights its significance for the documentation and curation of Brazil's statutory corpus.

## Body

### Legislative Enactment and Formal Attributes
Law No. 6944 was formally promulgated on September 14, 1981, in Brasília by the Presidency of the Federative Republic of Brazil, with President João Figueiredo as the determining authority. The act was published in the official government gazette and is a product of the federal legislative process. It applies exclusively within the jurisdiction of Brazil and is written in Brazilian Portuguese. The law's full text is permanently accessible via the official Planalto government website, and it is identified in structured legal databases by the LexML Brazil ID `urn:lex:br:federal:lei:1981-09-14;6944`. Its standard citation in legal documents is "Lei nº 6944/1981".

### Content and Regulatory Scope
The law's digest, "DISPÕE SOBRE O PARCELAMENTO ESPECIAL DE DEBITOS NO AMBITO DA PREVIDENCIA E ASSISTENCIA SOCIAL E DA OUTRAS PROVIDENCIAS," defines its core objective: to regulate a special installment payment plan for debts within the social security and assistance system. The statute's main subjects, as extracted from its text, encompass a comprehensive set of regulatory elements:
- **Time Limit (Prazo):** Sets deadlines for the payment of installments under the special plan.
- **Instituto de Administração Financeira da Previdência e Assistência Social (IAPAS):** Designates this institute as the administering body for the debt payment scheme.
- **Debt (Débitos):** Specifies the types of social security and assistance debts eligible for the special parceling.
- **Entity (Entidade) and Autarky (Autarquia):** Defines the categories of public and private entities subject to the law's provisions.
- **Project Scope (Âmbito):** Delineates the boundaries of application, including which debts and entities are covered.
- **Contribution (Contribuição):** Addresses the social security contributions that constitute the debts being restructured.
- **Legal Norm (Normas):** Establishes the specific rules and conditions for the installment plan.
- **Revocation (Revogação):** Includes clauses that repeal previous inconsistent laws or regulations.
- **Social Security (Previdência Social):** Operates within the broader framework of Brazil's social security system.
- **Increase (Aumento/Acréscimo):** Mandates the application of monetary updates, interest, or penalties to the outstanding debts.
- **FGTS (Fundo de Garantia do Tempo de Serviço):** Incorporates regulations concerning the Service Time Guarantee Fund, linking it to the debt payment process.
- **Incidence (Incidência):** Rules on how and when contributions or debts arise and become subject to the law.
- **Decision (Fixação):** Provides for the administrative determination of debt amounts and payment schedules.

### Classification as a Statute
As an instance of the class "statute," Law No. 6944 is a formal written document that creates law. In legal taxonomy, statutes are manifestations of statutory law, functioning as the official record of rules enacted by a government authority. This Brazilian law fits that definition precisely: it is a legislative act (a federal law) that establishes new legal norms (Normas) for a specific domain. It is part of the broader concept of "law" and is itself a "written work" and "document." Its creation followed the draft law process and was caused by the legislative act of the National Congress and subsequent presidential sanction.

### Jurisdictional and Project Context
The law applies solely to the territory of Brazil and is written in Brazilian Portuguese, the official language of the federation. It is a component of Brazil's federal statutory framework, operating under the Constitution then in effect. The statute is recognized in collaborative knowledge projects, specifically listed on the focus list of WikiProject Brazilian Laws, which curates and improves coverage of Brazilian legislation on Wikimedia platforms. This inclusion underscores its relevance for legal researchers and the public seeking authoritative information on Brazilian statutes.

### Relationship to Social Security System
The law is intrinsically linked to the administration of Brazil's social security apparatus. By targeting debts within the "âmbito da previdência e assistência social," it directly interacts with the financial flows of entities like IAPAS, which was responsible for managing social security finances at the time. The reference to FGTS ties the law to another major social fund, indicating a coordinated approach to long-term employee benefit guarantees. The regulation of contributions (Contribuição) and incidence (Incidência) situates it within the operational details of how social security funding is collected and enforced. The provision for revocation (Revogação) ensures the law integrates with and updates the existing body of social security legislation, maintaining coherence in the legal system.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1981-09-14;6944)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6944&ano=1981&data=14/09/1981&ato=6edETSE50MrRVTca0)
3. LexML Brasil