The domestic employer has until this Tuesday (7) to collect the taxes of the employee registered in the eSocial. Late collection generates fines and interest charges.
The amounts paid in February refer to the month worked in January and already consider the minimum wage for 2023, which has been R$ 1,302 since January 1st.
In regions where there is no salary floor or collective agreement for the category, the calculation of taxes according to salary range is based on the minimum wage. The employer cannot pay an amount below R$ 1,302 as remuneration.
If the collective agreement establishes a higher value, as in the case of São Paulo and cities in Greater São Paulo, the higher floor is valid until a new agreement is defined with the readjustment.
The floor of R$ 1,433.73 is valid for the following cities in Greater São Paulo: Arujá, Barueri, Biritiba-Mirim, CarapicuÃba, Cotia, Embu das Artes, Embu-Guaçu, Ferraz de Vasconcelos, Guararema, Guarulhos, Itapecerica da Serra, Itapevi, Itaquaquecetuba, Jandira, Mairiporã, Mogi das Cruzes, Osasco, Poá, Salesópolis, Santa Isabel, Santana de ParnaÃba, Suzano, Taboão da Serra and Vargem Grande Paulista.
HOW IS THE PAYMENT OF THE ESOCIAL
To stay up to date with labor debts, the employer needs to access the eSocial system on a monthly basis. In the option “Leaf/Receipts and Payments”, it is possible to specify overtime, absences and other important records referring to the month worked. Afterwards, just click on “Issue Guide” and download the DAE Guide to make the payment.
If you have domestic workers in more than one location (home and office, for example), the employer must register the different addresses with the same access code in eSocial.
On salary amounts the employer pays:
- 8% of salary for INSS contribution
- 8% of the salary for the FGTS (Self-Service Guarantee Fund)
- 3.2% FGTS termination fine
- 0.8% insurance against accidents at work
- Individual Income Tax (if the worker earns more than R$ 1,903.98 per month)
The employee, in turn, has the INSS contribution discount according to the salary range and the new values ​​for 2023:
Social security contribution table for insured employees, domestic workers and independent workers
For remuneration payment from January 1, 2023
Contribution salary* | Progressive rate for INSS payment purposes |
up to BRL 1,302 |
7.5% |
from BRL 1,302.01 to BRL 2,571.29 |
9% |
from BRL 2,571.30 to BRL 3,856.94 |
12% |
from BRL 3,856.95 to BRL 7,507.49 |
14% |
* IOB calculations
If you pay late, the employer will pay a fine of 0.33% for each day of delay, with a limit of 20% (INSS) plus interest of 1%. There is also a fine of 10% from the first day in arrears and interest of 0.5% per month referring to the FGTS.
Examples of domestic workers are:
- janitors
- cooks
- butlers
- drivers
- chamberlains
- Child/youth/adult/elderly caregivers
- gardeners
- homemade
day laborers
Anyone who provides domestic service up to twice a week is considered a day laborer and must contribute directly, on their own, to the INSS.
To be entitled to social security benefits such as retirement, sick pay and maternity pay, these workers need to pay 5% to 20% of their monthly income, which vary according to the type of contribution.
“The day laborer can contribute as MEI [Microempreendedor Individual]and in this case, you will pay 5% of the minimum wage, which will be R$ 65.10 this year”, says lawyer Priscila Arraes Reino.
If the worker provides services to individuals and is not MEI, she can contribute 11% of the minimum wage, which will result in a contribution of R$ 143.22.
“The 11% contribution can only be made by the individual taxpayer who provides services to individuals and always on the amount of one minimum wage. There is also a 20% contribution on the income amount, in this case it can be on any amount between the minimum wage and the INSS ceiling”, says the specialist in social security law.
I have over 10 years of experience working in the news industry. I have worked for several different news organizations, including a large news website like News Bulletin 247. I am an expert in the field of economics and have written several books on the subject. I am a highly skilled writer and editor, and have a strong knowledge of social media. I am a highly respected member of the news industry, and my work has been featured in many major publications.