INSS: June salaries will come with new discounts – 06/01/2023 – Market

The new contribution discount to the INSS (National Social Security Institute), which came into effect in May with the readjustment of the minimum wage, will be felt by workers with a formal contract from this month of June, in the monthly payment. Public servants also had changes in social security contributions.

The minimum wage was readjusted by President Luiz Inácio Lula da Silva (PT) to R$1,320 on May 1st, in celebration of Labor Day. The previous value was R$ 1,302. The increase, of 8.91% in relation to the minimum of 2022, which was at R$ 1,212, was 2.98% above inflation, calculated at 5.93% according to the INPC (National Consumer Price Index), of IBGE, for 2022.

With the change, the social security contribution table was also changed, which is progressive and has a minimum rate of 7.5% and a maximum rate of 14% on salaries for those who are CLT holders. The change will also be reflected in the payment of social security contributions for the self-employed and the MEI (Individual Micro-entrepreneur).

According to Emerson Lemes, director of the IBDP (Brazilian Institute of Social Security Law), the discount will be felt by the worker on the 5th of this month or on the 5th business day, depending on the date of payment of the salary by the company. “In the advance paid on the 20th, there is no INSS withholding”, he says.

Lemes calculations show that whoever earns a minimum wage will pay R$ 1.35 more in tax. The discounted amount of INSS will rise from R$97.65 to R$99. Workers with higher wages will feel a difference of R$0.27 more in their monthly payment. Those who earn BRL 5,000, for example, paid BRL 526.19 of INSS and will now pay BRL 525.92.

See how the new table of INSS discounts for CLT looks like:

Salary (in BRL)	Progressive rate (%)
up to 1,320.00	7.5
from 1,320.01 to 2,571.29	9
from 2,571.30 to 3,856.94	12
from 3,856.95 to 7,507.49	14

See the new table of discounts for public servants

Salary (in BRL)	progressive rate
up to 1,302.00	7.5%
from 1,302.01 to 2,571.29	9%
from 2,571.30 to 3,856.94	12%
from 3,856.95 to 7,507.49	14%
from 7,507.50 to 12,856.50	14.5%
from 12,856.51 to 25,712.99	16.5%
from 25,713.00 to 50,140.33	19%
above 50,140.33	22%

Payment of individual contributions to the INSS

Social security contributions paid month by month by individual, optional, self-employed taxpayers in general and low-income taxpayers will also change for policyholders who contribute at the national floor. This change occurs in the GPS (Social Security Guide) paid from this month of June, with reference to the month of May.

Policyholders who contribute as optional or self-employed at rates of 11% or 20% will pay R$145.20 and R$264, respectively. Low-income housewives, who contribute 5% of the minimum wage, now pay R$66.

Individual taxpayers, optional taxpayers, low-income housewives and special insured persons must pay the GPS until June 15th. Self-employed business owners must pay the contribution on June 20. The domestic boss must pay the eSocial by June 7th.

How is the INSS of who is MEI

Professionals who are registered as MEI (Individual Microentrepreneur) pay different amounts, according to the activity carried out. With the readjustment of the national floor, the MEI base rises to R$ 66 per month, equivalent to 5% of the minimum wage, and each activity has an additional amount depending on the area of ​​activity.

Those who work in commerce, industry and transport services add R$ 1 of ICMS (Tax on Circulation of Goods and Services) and, therefore, start paying R$ 67.

MEIs that work with services in general add R$5 of ISS (Tax on Services), which raises the rate to R$71. month.

For the MEI truck driver, who transports loads autonomously, the calculation base is made on 12% of the minimum wage. Therefore, the value rises to R$ 158.40, in addition to the additions of ISS and/or ICMS, depending on your classification, which depends on the specifications of the cargo and the scope of the territory in which it travels.

The DAS MEI (National Simple Collection Document) must be paid by June 20.

MEI CONTRIBUTION FROM JUNE

TYPE OF ACTIVITY	INSS (in BRL)	FEE PER ACTIVITY (in BRL)	TOTAL (in BRL)
Commerce and Industry – ICMS	66	1	67
Services – ISS	66	5	71
Commerce and Services – ICMS and ISS	66	6	72
MEI Truck Driver – ICMS	158.40	1	159.40
MEI Trucker – ISS	158.40	5	163.40
MEI Truck Driver – ICMS and ISS	158.40	6	164.40