See how the self-employed person manages to retire from the INSS

Self-employed persons must set aside part of their monthly income to contribute to the INSS (National Social Security Institute) and guarantee the right to social security benefits, such as sick pay, pension and retirement benefits.

Contribution to the INSS is made through the GPS (Social Security Guide), which can be obtained from the Meu INSS website or purchased at newsstands and stationery stores for R$ 3.50, on average.

The worker who is going to fill in the tab manually must be careful not to enter any wrong data or leave fields blank. Incorrect completion may invalidate the contribution.

Pay special attention when informing the contribution code. To be entitled to all benefits and all types of retirement, the payment must be 20% of the self-employed person’s salary, between the minimum wage (R$ 1,100 this year) and the pension ceiling (R$ R$ 6,433 .57 in 2021). In this case, the self-employed person needs to fill in the code number 1007.

For professionals who collect over 11% of their monthly income, the code to be informed must be 1163. This type of contribution guarantees retirement by age, in the amount of one minimum wage.

Contributions as a self-employed person can only be made if the worker has proof that he has paid work in the period. Otherwise, if you are unemployed, for example, the contribution must be made as an optional insured, code 1406.

In the case of the self-employed who provide services for a company, the person who collects the contribution is the person who hired him. To ensure that this time will be recognized later by the INSS, it is essential to keep the employment contract and other documents that prove the service provided.

Proofs of payment must be kept

The self-employed person needs to ensure that his paid GPS has the bank authentication printed on the document. Without it, the payment may be disregarded by the INSS.

When paying the guides, file and, if possible, scan all payment receipts so that, if the INSS loses any payment information, the self-employed person can prove the payments.

Those who pay the GPS through internet banking can save the proof of payment directly on their computer.

Secure Recognition | Contribution as self-employed

• Self-employed workers need to contribute to the INSS in order to be entitled to social security benefits, such as pensions and sick pay
• Payment is made by GPS (Social Security Guide) and requires attention. Any unfilled data or incorrect information will invalidate the contribution.

Contribute as a self-employed person

• The self-employed person is a professional who performs a paid activity “on their own”
• If you do not have a paid job, such as housewives and students, the contribution must be made as optional
• The self-employed person is a mandatory INSS taxpayer and must pay on what he receives for his work
• The contribution must be made between the minimum wage (BRL 1,100 in 2021) and the INSS ceiling (BRL 6,433.57 this year)

The contribution of the self-employed can occur in more than one way:

20% rate on salary (between minimum and ceiling), with code 1007: for self-employed people who want to retire by contribution time (including transition rules), by age, and with the possibility of earning above one minimum wage

11% rate on a minimum wage, with code 1163: for self-employed people who only want to retire by age, and payments in this modality will be limited to the minimum wage

What are the benefits of contributing

Those who are INSS insured and keep their contributions up to date have access to benefits:

• sick pay
• by disability retirement
• maternity pay
• incarceration allowance
• death pension for dependents
• pensions (insured quality is not required to retire)

How to contribute

• Payment must be made monthly by GPS (Social Security Guide)
• It is possible to fill in the GPS over the internet or by buying an orange booklet at stationery and filling it out manually

Through the Internet:

1. Access the website http://sal.receita.fazenda.gov.br/PortalSalInternet/faces/pages/index.xhtml
2. Click on the option that fits your case
3. Fill in the category, your PIS/Pasep number (which is on your work card or on the Cnis) and the security letters provided by the site
4. Check that all data on the next screen is correct. If so, click “Confirm”
5. Inform the month (competence) of the contribution (whether it is late or on time) and your remuneration (how much you received in that month)
6. Check that the calculation data is correct. If yes, just click on “emit GPS”
7. You can print the GPS to pay at banks or lottery stores or use your bank’s application

Stay tuned!

• Proof of payment to the INSS is given by proof of payment of the guides
• Keep proofs or scan to prevent loss or deterioration of documents
• The payment slip itself does not prove the payment, you must have the payment code printed on it by the bank

PAY DAY

• The monthly contribution is due every 15th
• If the 15th falls on Saturday, Sunday or a holiday, the taxpayer may pay on the first business day immediately following the due date
• For example: the October competency expires on the 16th of November
• Those who pay on the value of a minimum wage can also make quarterly payments
• The quarterly payment allows the taxpayer not to pay monthly contributions to the INSS, making the payment in four annual installments
• The expiration date will be until the 15th of the month following that of each closed calendar quarter, extending to the following business day, when there is no banking day on the expiration date

overdue contributions

• Workers who had paid work and failed to pay the INSS may pay late contributions, provided they can prove that they were working in the period
• Delayed payments will be used to complement the time (in years, months, and days), not for the grace period (minimum contributions to be entitled to a benefit)

work in harmful activities

• Some self-employed professionals are in contact with harmful agents that harm health when there is permanent exposure
• These agents can be chemical products, contact with viruses and bacteria, among others
• These professionals can retire with less contribution time.
• For this, it is important to be aware of the reports of the work environment and other documents that may attest that the activity performed is carried out in an environment exposed to an agent that is harmful to health

I work for companies

• Since 2003, in the case of the self-employed person who provides services to a legal entity, the obligation to pay the INSS belongs to the company and not to the professional
• In this case, the company is responsible for deducting 11% of its remuneration and transferring it to the INSS

Sources: INSS and lawyers Carolina Centeno, Rômulo Saraiva and Fernanda Cristina Pêgo Camargos, from Ingrácio Advocacia