Based on the debate on the Theory of Value, we propose to review its relevance to complexly analyze the State, the public fund and social policies. We maintain that incorporating this category of Marx allows us to unveil the role that States fulfill in the processes of accumulation of capital in contemporary times. In parallel, the counterface is the category of superexploitation that expresses one of the consequences that have occurred since the transformations of the world of work on a global scale, and where these public policies have the function of reproducing the labor force. Methodologically it responds to an interpretative examination of classical texts, and secondary bibliography, which allows a brief approximation to the Theory of Value in Marx, and to the superexploitation category in order to establish the articulations with the mechanisms of the States to guarantee the processes of capital accumulation, through the public fund and the social policies.