INSS: self-employed contribution changes in 2024 – 01/04/2024 – Market

INSS (National Social Security Institute) taxpayers must prepare their pockets for a larger Social Security payment. With the turn of the year, contribution amounts change. The amount to be entitled to benefits such as retirement, sickness benefit and death pension depends on each person’s category.

The payment of contributions to the INSS by individual taxpayers, optional taxpayers and low-income housewives on a minimum wage follows the new national minimum wage, of R$ 1,412.

The INSS rate can be 5%, 11% or 20%, depending on the Social Security plan and the rules to which professionals fall. Self-employed people who contribute 20% of the minimum have the right to retire based on age or contribution time. Workers who pay the simplified plan, 11% (R$ 155.32, this year), can only retire based on age.

For low-income housewives, the contribution value goes from R$66 to R$70.60, equivalent to 5% of the national minimum wage. In this case, the contribution also only gives access to retirement due to age. There are, however, other benefits guaranteed to this category, as well as in the INSS simplified plan.

Optional contributors, who can also pay 11% of the minimum wage, are those who are unemployed, such as students or professionals who have lost their jobs and are not providing services to legal entities.

Self-employed business owners must pay the INSS contribution on the 20th of each month of 20% and, in this case, there will also be a change in the amount, which will be R$ 282.40 from February.

Professionals who have a MEI (Individual Microentrepreneur) registration pay different amounts, depending on the activity carried out. The largest contribution must be made on February 20th.

The MEI base is 5% of the minimum, which amounts to R$70.60 in 2024, but there is an additional amount depending on the activity. Those who work in commerce, industry and transport services need to add R$1.00 in ICMS — resulting in R$71.60. Services in general contribute an additional R$5.00 to the ISS, which amounts to R$75.60. Finally, those who contribute in both sectors are impacted by the incidence of both taxes, which gives an increase of R$6 —R$76.60.

The MEI truck driver, who carries out autonomous cargo transport, must contribute at least 12% of the minimum wage — which corresponds to R$ 169.44 in 2024. ISS and ICMS charges depend on the specifications of the load and the coverage of the territory in which you travel.

HOW DO I PAY THE CONTRIBUTION

You must issue the GPS via the Meu INSS website or the app of the same name, which can be downloaded from the Play Store (Android) and App Store (iOS). Access is by registering on Gov.br. Click here to learn how to create an account.

Payment can be made monthly or every quarter, but this option is only allowed for those who have the minimum wage as a contribution salary. The payment month is also called the accrual month, and the quarters are divided as follows:

• January/February/March (accrual month is March)

• April/May/June (accrual month is June)

• July/August/September (accrual month is September)

• October/November/December (accrual month is December)

The amount for the quarter must be paid by the 15th of the month following the last month of the interval.

Step by step to issue the GPS

1. Click on “enter with gov.br”, enter your CPF and password

2. On the My INSS page, type Payment Guide Issuance (GPS) in the “What do you need?” field.

3. The taxpayer will be redirected to an external link, which will be the SAL (Legal Accruals System) page of the Federal Revenue Service

4. Choose between “Affiliated Taxpayers before 11/29/1999” or “Affiliated Taxpayers from 11/29/1999”

5. Select the category (individual, domestic, optional or special insured taxpayer), enter the PIS, Pasep or NIT number and select the option “I’m not a robot”

6. Fill in the contribution month and contribution salary, choose the payment code and payment date

7. The system prevents amounts above or below the limits established for the contribution salary. Check that the data is correct and then click “Confirm”

8. The system calculates and shows the amounts to be paid, with possible interest and fines in case of contributions paid late

9. Review the values ​​and, if you want to change them, click back and fill in again. If they are correct, click on “Generate GPS” to print the guide and pay

10. On the website, it is not possible to issue the quarterly guide

There is also the possibility of purchasing the GPS at a stationery store or newsstand and filling it out manually. When filling out manually, it must be paid on time and you must enter the information in the following fields:

• Field 1 (taxpayer name, telephone number and address)

• Field 2 (due date)

• Field 3 (payment code)

• Field 4 (competence, which is the month and year of contribution and must be filled in with two digits for the month and four for the year. Ex: 01/2024, which is January 2024)

• Field 5 (taxpayer’s NIT/PIS/Pasep/NIS number)

• Field 6 (amount owed to INSS by the taxpayer)

• Field 10 (interest and fine amount, if paying late)

• Field 11 (total, which is the total amount to be paid to INSS)

For late contributions, the form must be completed via the Federal Revenue Service’s e-CAC (Virtual Service Center).

WORKER WITH A SIGNED CARD

Workers registered under the CLT (Consolidation of Labor Laws) regime will also have a greater payroll deduction from February onwards.

The social security contribution table is progressive, that is, the rates are charged only for the portion of the salary that falls into each range. The new charges will be announced after the 11th of this month, when the INPC (National Consumer Price Index) will be announced, which readjusts benefits above a minimum wage.