INSS: self-employed contribution changes this Thursday (15) – 06/15/2023 – Market

The payment of contributions to the INSS (National Social Security Institute) by individual, optional taxpayers and low-income housewives on a minimum wage changes as of this Thursday (15), the due date of the GPS (GPS Payment Guide). Social Security) of June, referring to the month of May.

The reason for the change is the increase in the minimum wage, which on May 1, Labor Day, rose to R$ 1,320. 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 the IBGE, for 2022.

As of this Thursday and until there is a new readjustment at the minimum —which usually occurs at the beginning of the year— the monthly contributions of the self-employed on the national floor will be R$ 145.20 or R$ 264, depending on the contribution rate of the professional. Low-income housewives pay R$66.

The INSS rate can be 5%, 11% or 20%, depending on the Social Security plan and the rules in which professionals fall. Self-employed workers who contribute 20% of the minimum are entitled to retire based on age or contribution time. Workers who pay the simplified plan, 11%, can only get retirement by age.

Low-income housewives contribute 5% of the minimum wage, and also only have access to an old-age pension. There are, however, other benefits guaranteed to this category, as well as in the simplified INSS plan.

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

As for self-employed business owners, they must pay the contribution to the INSS on June 20 on the 20th of June and, in this case, there will also be a change in the amount, which will be R$ 264 as of this month.

Worker with a formal contract also has new INSS discounts

Workers registered under the CLT (Consolidation of Labor Laws) regime started to have the new INSS contribution discount also this month. Although the new minimum wage began to take effect in May, the new discount will take effect in June. Public servants also had changes in social security contributions.

With the change, the social security contribution table was also altered, 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. Public servants have rates above 14%.

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 social security discounts for public servants:

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%
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%

MEI contribution

Professionals who are registered as MEI (Individual Microentrepreneur) also pay different amounts, according to the activity carried out. The larger contribution must be paid on the 20th of this month.

With the readjustment of the minimum wage, the MEI base rises to BRL 66 per month, equivalent to 5% of the minimum wage, and each activity has an additional fee 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.

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