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São consideradas outras entidades: Salário-Educação, INCRA, SENAI, SESI, SENAC, SESC, SEBRAE, DPC, Fundo Aeroviário, SENAR, SEST, SENAT e SESCOOP.<br>&nbsp;<br>A tese jurídica do limite máximo de 20 salários mínimos para a base de cálculo das Contribuições de Terceiros se baseia na lei 5.890/73, que estabelecia, em seu art. 14, um limite na base de cálculo para fins de incidência das contribuições previdenciárias e destinadas a outras entidades ou fundos, qual seja: 10 salários mínimos. 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