This thesis has as its object of study the high school counter-reform implemented by law 13,415 of 2017. The problem that guided the research was to understand what mediations/approaches the law 13,415 of 2017 has with the neoliberal ideology of entrepreneurship? Our thesis is that the 2017 secondary education counter-reform was a demand from capital in crisis to form a workforce adapted to structural unemployment, based on the neoliberal ideology of entrepreneurship. For this, we depart critically from the historical-dialectical materialism elaborated by Marx and Engels, which provided us with the methodological theoretical bases during the course of the research. Bibliographical and documentary research was used as a method in order to identify the main categories of analysis of the object and its movement and dynamics in capitalist society. To understand this public policy in education we start critically of (Marx 2013; Antunes 2020, 2009; Antunes 2016; LUCKAS 2013; Talvanes 2017; Kuenzer 2001, 2017; Meszaros 2005, 2011; Laval 2019 and Ferreti 2018) among other theorists of critical perspective of education. In addition to the theoretical framework for bibliographical research, we had as a primary source for documentary research the National Common Curricular Base – BNCC, law 13,415 of 2017, documents such as opinions of the National Council of Education and the Curriculum Guidelines for High School. The preliminary results point to the confirmation of the thesis. Since the 1990s, a State reform has been implemented in Brazil in order to meet the demands of productive restructuring and education is one of the areas that has been most reformed and counter-reformed.