See everything that changes with the minimum wage of R$ 1,320

The federal government updated the new minimum wage for 2023 to R$1,320. The value represents a real increase of 2.7% of the proposal made by the Jair Bolsonaro (PL) government, which provided for a minimum of R$ 1,302, without a real increase for the fourth year in a row.

The update will change the value and calculation of social security, social and labor benefits for millions of Brazilians.

RETIREMENTS AND BPC

The national floor is the minimum amount paid by the INSS (National Social Security Institute) for retirement, death pensions and sickness benefits. As of the benefit referring to January, therefore, policyholders who receive R$ 1,212 will receive R$ 1,320.

The BPC (Continued Provision Benefit), granted to seniors aged 65 and over and low-income disabled people, will also be readjusted to the same amount.

The INSS will start paying retirement benefits, pensions and sickness benefits with the new floor between January 25th and February 7th, 2023, following the new payment schedule.

INSS DELAYS

The new national floor also changes the limit used by Justice to pay INSS arrears more quickly to those who won a judicial process for granting or reviewing the benefit. Currently, the maximum amount that can be received through RPVs (Small Value Requisitions) is R$ 72,720, corresponding to 60 minimum wages. In 2023, this limit will rise to R$79,200.

Insured arrears who initiated benefit review actions in Federal Special Courts are entitled. Anyone who takes action in a court waives any amounts exceeding the limit of 60 minimum wages.

Revisions and concessions with values ​​above 60 minimum wages will continue to be paid by Justice through precatories, released in annual batches.

Arrears of up to five years prior to the review request are due, plus the waiting time to receive the increase, if entitled.

CONTRIBUTIONS TO INSS

Contributions to the INSS will also change for policyholders who contribute at the national level. Payments made from February, referring to January, will be calculated based on the new minimum wage.

Policyholders who contribute as optional or self-employed on the floor will have new values, either at the rate of 11% or 20%, also from January.

The contribution of 11% of the floor for self-employed persons who provide services to individuals and optional taxpayers, which is currently R$ 133.32, will rise to R$ 145.20.

Contributions to the INSS made on the floor, but at the rate of 20%, will increase from R$ 242.40 to R$ 264.

Low-income housewives, for example, contribute 5% of the minimum wage per month. In 2022, this amount was R$ 60.60 – next year, it will be R$ 66. Those who are registered as MEI (Individual Micro-entrepreneur) may have to pay different amounts, according to the activity carried out.

The base is also 5% of the minimum wage per month, which is the same R$66. But those who work with commerce, industry and transport services need to add R$1.00 of ICMS —resulting in R$67. in general, they contribute an additional R$5.00 of ISS, which amounts to R$71. Finally, those who contribute in both sectors are impacted by the incidence of both taxes, which adds up to R$6 —R$ 72.

The exception is the MEI truck driver, who must contribute at least 12% of the minimum wage – which will correspond to R$ 158.40 in 2023. ISS and ICMS charges depend on the specifications of the load and the scope of the territory in which you travel.

PIS/PASEP ALLOWANCE

The PIS/Pasep salary allowance can be received by workers in private and public companies who earn up to two minimum wages, have worked for at least 30 days in the base year and have been registered with the PIS/Pasep Participation Fund for at least 30 days. at least five years.

The calculation multiplies 1/12 of the minimum wage valid on the payment date by the number of months worked in the corresponding year. In 2023, if the beneficiary worked throughout the reference year, he will receive a minimum salary allowance, BRL 1,320. If you worked for six months in 2021, you will receive half of the minimum wage, R$660.

According to the calendar proposed by the government to Codefat (Deliberative Council of the Fundo de Amparo ao Trabalhador), the PIS allowance for the year 2021 begins to be paid on February 15, for those born in January, and has new releases until the 17th. in July, when the payment for the last batch is made, for December birthdays. Two batches are released each month.

MINIMUM QUOTE OF UNEMPLOYMENT INSURANCE

The minimum amount of the unemployment insurance installment is also equal to a minimum wage, that is, BRL 1,320 To calculate the benefit paid to the worker, the government calculates the average of the three salaries prior to dismissal and then applies a reducer, according to the remuneration range.

According to the Ministry of Labor and Social Security, the values ​​will be updated from January 11th. The government also informs that the upper ranges for calculating unemployment insurance will be updated by the 2022 inflation, considering the INPC (National Consumer Price Index).