The worker who performs some type of remunerated activity, but does not have a record in the portfolio, must contribute to the INSS (National Institute of Social Security). Being insured gives the self-employed person access to social security rights such as retirement and sick pay.
The collection of this worker is as an individual taxpayer. The new contribution values are valid from this month of February, already considering the new minimum wage (currently at R$ 1,302) and the INSS ceiling (R$ 7,507.49 in 2023). The change in values occurs in the contributions referring to the month of January, paid in February.
For the self-employed person who provides services to one or more companies, the contribution is at the rate of 11% on the remuneration received up to the maximum limit of the contribution salary (up to the ceiling). Payment is made by the service provider on the amount to be paid.
For example, if the remuneration paid by the company to the self-employed person is BRL 3,500, the discount to be made as a social security contribution will be BRL 385.
In another case, with the self-employed person receiving BRL 10,000, an amount above the maximum contribution ceiling, the discount will be BRL 825.82, which is the limit for this year at the rate of 11%.
Those who are self-employed are responsible for paying their contribution, which is 20% of their total remuneration, always up to the INSS ceiling.
A baker who earns BRL 4,500 a month, for example, would have to contribute BRL 900 to the social security institute in order to be entitled to all the benefits and types of retirement.
Payment must be made monthly using the GPS (Social Security Guide), the orange card, which can be completed online or manually.
With this remuneration, she could also contribute as a MEI (Individual Micro-entrepreneur), at a rate of 5%, but there is no right to retirement based on contribution time in the transition rules created by the Social Security reform. This type of contribution entitles only to retirement by age in the amount of the minimum wage.
It is still possible to contribute without exercise any remunerated activity: they are optional taxpayers. According to the Ingrácio Advocacia office, the most common examples of optionally insured persons are students and the unemployed.
Those who meet the low-income requirement can contribute with a rate of 5% on the minimum, in the amount of R$ 65.10.
|type of insured||Aliquot||Value|
|individual contributor||20% or 11%||20% = on an amount between the minimum wage (R$ 1,302) and the INSS ceiling (R$ 7,507.49)
11% = BRL 143.22 (on the floor)
|special insured||1.3%||On the value of gross income from rural production|
|MEI (Individual Microentrepreneur)||5% or 20% (complementation)||5% = BRL 65.10
20% = BRL 260.40
|optionally insured||20% or 11% or 5% (low income only)||
20% = on an amount between the minimum wage (R$ 1,302) and the INSS ceiling (R$ 7,507.49)
11% = BRL 143.22
Source: Ingracio Advocacia
TYPES OF CONTRIBUTION FOR SELF-EMPLOYED PEOPLE
Regular contribution plan
Code 1007: guarantees the taxpayer the right 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 (R$ 7,507.49, this year). The value of the contribution varies from R$ 260.40 (on top of the minimum wage, from R$ 1,302) 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. Guarantees 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)
SELF-EMPLOYED REGISTERED AS MEI
For self-employed workers registered as MEI (Individual Microentrepreneur), the contribution is 5% of the minimum wage. There is also the possibility of supplementing the rate up to 20%, in case of obtaining a better retirement.
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.
In the Entrepreneur Portal it is possible to generate the monthly bill, make the payment (including online), include automatic debit payment and request installment or refund.
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