See how much you will pay for INSS this year – 02/15/2023 – Market

As of this month, workers have a greater discount from the INSS (National Institute of Social Security) on their salary.

The salary contributions table is readjusted for the previous year’s inflation, and also considers the current minimum wage of R$ 1,302. The amounts of contributions for self-employed and voluntary workers also respect the limits of the minimum wage and the INSS ceiling (R$ 7,507.49) in 2023.

This year, the INSS contribution ranges from R$65.10 to R$1,501.49. For workers with a formal contract, the contribution ranges from R$97.65 to R$877.22.

The contribution is deducted directly from the salary of registered workers or collected on their own by optional workers and part of the self-employed.

The Social Security reform altered the calculation of the contribution of salaried and domestic workers, which is progressive. In these cases, the calculation is made on the parts of the salary that fall into each range.

Check out an example from Ingrácio Advocacia:

Milena works as a pharmacist. In 2023, she started receiving BRL 1,700 and will pay

• 7.5% of BRL 1,302 = BRL 97.65
• 9% on BRL 398 (the amount left over from your salary after passing the first bracket, that is BRL 1,700 – BRL 1,302) = R$ 35.82
• BRL 97.65 + BRL 35.82 = BRL 133.47

Total: This year, Milena should contribute with BRL 133.47 per month.

Contribution table for insured employees, domestic workers and independent workers in 2023:

salary range	Applied rate	Effective rate*
Up to one minimum wage (R$1,302 in 2023)	7.5%	7.5%
From BRL 1,302.01 to BRL 2,571.29	9%	7.5% to 8.25%
From BRL 2,571.30 to BRL 3,856.94	12%	8.25% to 9.5%
From BRL 3,856.95 to BRL 7,507.49 (INSS ceiling in 2023)	14%	9.5% to 11.69%

*Calculation of Ingrácio Advocacia

See other examples

1st An insured person with a monthly salary of BRL 3,600:

Salary range (BRL)	Rates (%)	Calculation**	Contribution amount (BRL)**
up to 1302	7.5%	(BRL 1,302 x 7.5%)	97.65
from 1,302.01 to 2,571.29	9%	(BRL 2,571.29 – BRL 1,302 = BRL 1,269.29 x 9%)	114.23
from 2,571.30 to 3,600	12%	(BRL 3,600 – BRL 2,571.29 = BRL 1,028.71 x 12%)	123.44

Total contribution due by this employee = BRL 335.32

2nd A worker with a salary of BRL 8,000:

Salary range (BRL)	Rates (%)	Calculation**	Contribution amount (BRL)**
up to 1302	7.5%	(BRL 1,302 x 7.5%)	97.65
from 1,302.01 to 2,571.29	9%	(BRL 2,571.29 – BRL 1,302 = BRL 1,269.29 x 9%)	114.23
from 2,571.30 to 3,856.94	12%	(BRL 3,856.94 – BRL 2,571.29 = BRL 1,285.65 x 12%)	154.27
From 3,856.95 to 7,507.49	14%	(BRL 7,507.49 – BRL 3,856.94 = BRL 3,650.55 x 14%)	511.07

Total contribution due by this employee = BRL 877.22

**Source: IOB

FREELANCER

The self-employed who provide services to individuals (and not legal entities) can contribute 11% of the minimum wage. In this case, however, the insured person will only be entitled to retirement by age and in the amount of the minimum wage.

Another type of self-employed contribution collection is at a rate of 20% on top of an amount that must be between the minimum wage and the INSS ceiling.

Payment must be made monthly using the GPS (Social Security Guide), the orange card, which can be completed online or manually.

Examples:

1) Remuneration received in the month for services provided as a self-employed person = BRL 4,500

• Amount of social security contribution due = BRL 900 (20% of BRL 4,500)

2) Remuneration received in the month for services provided as a self-employed person = BRL 15 thousand

• Amount of social security contribution due = BRL 1,501.49 (20% of BRL 7,507.49 – contribution ceiling in 2023)

TYPES OF CONTRIBUTIONS FOR SELF-EMPLOYED PEOPLE

Regular contribution plan

Code 1007: entitles you to all benefits and all types of retirement, including contribution time in the transition rules. The collection must be 20% of the worker’s salary, limited to the Social Security ceiling. The amount of the contribution varies from R$ 260.40 (on top of the minimum wage) to R$ 1,501.49 (on top of the minimum wage).

Simplified contribution plan

code 1163 : contribution of 11% on the minimum wage, which amounts to R$ 143.22 in 2023. Entitles to retirement by age, in the amount of one minimum wage. According to the INSS, this condition applies to the self-employed professional who is not a service provider to companies and also to the optional taxpayer, the one who does not perform a remunerated activity.

Policyholders who keep their contributions up to date have access to the following benefits:

• sick pay (called temporary disability benefit)
• by disability retirement
• maternity pay
• prison aid
• death benefit for dependents
• retirements (it is not necessary to have the so-called quality of insured, but it is necessary to meet the requirements demanded by the INSS)

OPTIONAL INSURED

Those who do not perform any paid activity, such as students, housewives and the unemployed, can contribute to the INSS to be entitled to benefits such as retirement, aid and pensions.

It is necessary to collect 20% on an amount decided by the insured person, which is between the minimum wage and the INSS ceiling.

There is also the possibility of the optional contribution with a rate of 11% on the minimum, which amounts to R$ 143.22 this year.

If it fits the concept of low income, the rate for this taxpayer will be 5% on the minimum wage (R$ 65.10, in 2023).

Individual Microentrepreneurs

MEIs (individual micro-entrepreneurs) also contribute to the minimum amount, but at a rate of 5%. That is, this year, they collect R$ 65.10 per month. This contribution entitles only to retirement by age in the amount of one minimum wage. There is also the payment of ISS (Tax on Services) and ICMS (Tax on Circulation of Goods and Services), depending on the activity.

The payment slip is called DAS (Documento de Arrecadação do Simples Nacional) and expires on the 20th of each month. When the date falls on a weekend or holiday, payment can be made until the next business day without penalty.

If you delay or do not pay the DAS, the self-employed person will accumulate debt, with a fine of 0.33% per day of delay, limited to 20% of the amount.