Contribution to the National Transportation Training
In Portuguese Contribution to the National Transportation Training is named Contribuição ao Serviço Nacional de Aprendizado dos Transportes and often referred to by the abbreviation SENAT.
SENAT together with the Social Service of Transports (SEST) are responsible for the management, development and implementation of programs that aims to improve the Brazilian transportation system.
The contributions SENAT and SEST are charged together with a rate referent to 2.5% calculated over the amount of remuneration paid by companies to their employees or over the salary for social security contributions of independent truckers.The contributors of SEST/SENAT are:
- road transport companies
- transport companies of values
- oil distribution companies
- car rental companies.
SEST/SEANT may be charged together but they are different taxes. SEST has a rate of 1.0% and it's responsible for the valuation of independent carriers and employees of the Department of Transportation. SENAT aims to build a qualified transportation sector, productive and efficient, with constant evolution and practical results, in order to improve the welfare of their workers, as well as the services provided to the society.