Contribution to the National Service of Trade Apprenticeship
In Portuguese Contribution to the National Service of Trade Apprenticeship is named Contribuição ao Serviço Nacional de Aprendizado Comercial and often referred to by the abbreviation SENAC.
SENAC is a government institution that provides professional education focused on the trade of goods, services and tourism. They operate schools in more than 3000 Brazilian municipalities providing practical training and specialization courses.
To fund the operation of SENAC all businesses coordinated by the Federal Confederation of Trade are obligated pay a monthly contribution to SENAC.
The contribution corresponds to a 1% of the total value of remuneration to employees, including both salary and other benefits.