See how INSS discounts are on salaries in 2023

The INPC (National Consumer Price Index), which ended 2022 with a high of 5.93%, is used by the government to correct the table of social security contributions for workers with a formal contract. After the adjustment, salaries for January, which are usually paid in early February, will have new values.

The index, released by the IBGE (Brazilian Institute of Geography and Statistics) this Tuesday (10), is also used to readjust retirements, pensions and other INSS (National Institute of Social Security) benefits above the minimum wage.

Lawyer Wagner da Silva e Souza, partner at Roberto de Carvalho Santos Advogados Associados, calculated how the table of contributions valid in 2023 should look and how the new discounts on workers’ wages should look, considering that the Ministry of Social Security will readjust the salary ranges in the table at 5.93%.

When contacted, the ministry only informed that the information on the contributions will be disclosed as soon as the interministerial ordinance with the new values ​​is published in the Official Gazette. The body confirmed that it will use the 5.93% index to readjust INSS benefits above the minimum wage, as established by law.

CLT: Contribution on the minimum wage is BRL 97.65

The contribution to the INSS for workers with a formal contract will be at least BRL 97.65 per month in 2023, considering the new minimum wage, which in 2023 is BRL 1,302. The value of the national floor can still be readjusted, to R$ 1,320, if the federal government publishes the provisional measure with the minimum wage approved by the National Congress.

If this value is changed, the social security contributions also change, even for values ​​above the minimum, due to the progressive calculation, in remuneration slices.

How the INSS deduction table should look like in salary

For salaried workers, considering an annual readjustment of 5.93%. The official table will still be released by the government in an ordinance.

After the Social Security reform, the calculation of the social security contribution became progressive, that is, a corresponding rate is applied to each ‘slice’ of salary, which varies from 7.5% (for the minimum wage range) to 14 % (for the social security ceiling range).

In the calculations made by the social security consultant, the effective rates vary from 7.5% to 11.68%, considering contribution salaries up to the INSS ceiling foreseen for 2023, of R$ 7,507.49.

Contributions are mandatory and deducted directly from workers’ salaries so that they have access to INSS benefits such as retirement, maternity pay and sick pay.

Income Tax Calculation

After deducting the social security contribution, Income Tax is collected, which is also mandatory and monthly. The percentages range from 7.5% to 27.5%.

Currently, workers who earn up to R$ 1,903.98 are exempt from the tax. The Federal Revenue has not yet released the IR 2023 table.

After including all official discounts, benefits such as meal vouchers, transportation vouchers and co-participation in the health plan must be deducted from the salary.

Payroll loan, unexcused absences, alimony and union dues are also authorized by law to be deducted directly from salary.

Calculating all the discounts, the worker arrives at his net salary, which is the real value of what he will receive in the account after the month worked.

calculate your salary

1st step

Subtract the value of your contribution to the INSS

2nd step

From the result, apply the deduction for each dependent

3rd step

With the result found, check the IR table in which range of discounts you are

4th step

Apply the percentage corresponding to your income, after these discounts. Then subtract from that amount the portion you need to deduct from the table and find out the IR discount

last step

Take the amount of your salary already with INSS discount and subtract the IR discount