See what salaries look like with the new INSS and IR discounts

The new Social Security contribution table, published by the federal government this Thursday (20), will change the value of discounts applied to the wages of workers with a formal contract in 2022. The new ranges will have an impact on wages for January, which are usually paid in early February.

The remuneration of formal workers is discounted by the INSS (National Social Security Institute) and, later, the IR (Income Tax). As the IR table has not been adjusted for inflation, the worker will have a greater discount on his earnings for another year.

Workers can check below how much they will receive as a salary and what the contribution and income tax deductions will be, if applicable. The exclusive calculations were prepared by lawyer Wagner Souza, from Roberto de Carvalho Santos Advogados Associados.

A worker who receives R$ 7,000, for example, will pay a contribution of R$ 816.18 to the INSS. The Income Tax will be BRL 831.19, totaling BRL 1,647.37 in discounts. The net salary, in this case, will be R$ 5,352.63.​

The change in the contribution table considers the new minimum wage, which in 2022 became R$1,212. In addition, the other salary ranges were readjusted by 10.16%, which is the 2021 inflation measured by the INPC (National Consumer Price Index). This will also be the readjustment index applied to retirements, pensions, allowances and other INSS benefits above the salary floor.

After the Social Security reform, the calculation of the social security contribution became progressive, that is, a corresponding rate is applied to each installment of the salary, ranging from 7.5% to 14%.

The social security contribution for workers with a formal contract who contribute to the INSS ceiling will be R$ 828.39 monthly in 2022, according to Wagner Souza, as the amount will be calculated on the new INSS ceiling, which is now R$ 7,087.22. That is, this maximum discount is applied even in cases where the employee receives a higher salary.