Complementary Law 141, of January 13, 2012, regulates §3 of art. 198 of the Federal Constitution, providing for the minimum values ​​to be applied annually by the Union, States, Federal District and Municipalities.

FEDERAL GOVERNMENT

STATES

MUNICIPALITIES

The Federal Government will apply, annually, in public health actions and services, the amount corresponding to the value committed in the previous financial year, determined under the terms of this Complementary Law, increased by, at least, the percentage corresponding to the nominal variation of the Gross Domestic Product (GDP) that occurred in the year prior to the annual budget law.

The States and the Federal District shall annually apply to public health actions and services at least 12% (twelve percent) of the tax revenue referred to in art. 155 and of the resources referred to in art. 157, item "a" of section I and item II of the caput of art. 159, all of the Federal Constitution, after deducting the portions that are transferred to the respective Municipalities.

The Municipalities and the Federal District shall annually apply to public health actions and services at least 15% (fifteen percent) of the tax revenue referred to in art. 156 and the resources referred to in art. 158 and item “b” of item I of the caput and § 3 of art. 159, all of the Federal Constitution.

Equity

It is important to consider the provisions of Article 19 of Complementary Law 141, which establishes that “The distribution of resources from the States transferred to the Municipalities for public health actions and services will be carried out according to the criteria of the population’s health needs and will take into account the epidemiological, demographic, socioeconomic and spatial dimensions and the capacity to provide health actions and services, taking into account the need to reduce regional inequalities, in accordance with item II of § 3 of Article 198 of the Federal Constitution.”

Article 196 of the Federal Constitution provides that: “Health is a right of all and a duty of the State, guaranteed through social and economic policies that aim to reduce the risk of disease and other injuries and to provide universal and equal access to actions and services for promotion, protection and recovery.” This expanded concept of health supports a health system also based on the principle of equity.

Promoting equity is one of the principles of the Unified Health System (SUS) and is directly related to the concepts of equality and social justice. Guided by respect for the needs, diversity and specificities of each citizen or social group, the principle of equity includes the recognition of social determinants, such as different living conditions, which involve housing, work, income, access to education, leisure, among others that directly impact health.