See INSS contribution amounts and deadlines in 2022

Workers have new contribution amounts to the INSS (National Social Security Institute) as of February and must pay attention to the due dates. For those who collect on the minimum wage, contributions are now made on the national floor of R$ 1,212, valid in 2022.

THE leaf shows today the new contributions for low-income housewives, MEIs (Individual Microentrepreneurs), self-employed, optional (who do not have a paid activity) and salaried workers. The calculations were prepared in partnership with the IOB editorial specialist Mariza Machado and confirmed by the INSS.

The payment of self-employed and optional contributions for January is due on the next 15th. For individuals, when the period ends on a holiday, when there is no bank working hours, the due date is extended until the next business day. For employers (legal entities) this salary is anticipated.

The type of contribution that the worker pays also defines the benefits to which he will be entitled. Low-income housewives, micro-entrepreneurs, as well as self-employed and optional people who pay 11% of the minimum wage will be entitled to an old-age pension in the amount of the minimum wage.

Schedule your payments

For low-income housewives

(option for reduced contribution)

• New value: BRL 60.60 (5% of the minimum wage)
• Expiration of the first contribution with the new value: 2/15/2022
• Due each month (last day to make the payment on time): On the 15th of each month. If bank hours are not available, payment can be extended to the next working day.

MEI (Individual Microentrepreneur) – Simei

• New value: R$ 60.60 for Social Security, plus R$ 1 (for all activities), plus R$ 1 of ICMS (Tax on Circulation of Goods and Services) for the sectors of commerce, industry and transport between states and municipalities. For service activities, the ISS (Service Tax) of R$ 5 is charged. Payment is made in a single form (Documento de Arrecadação do Simples Nacional).

• Expiration of the first contribution with the new value: 02/21/2022
• Expiration each month: On the 20th of each month. When bank hours are not available within the established period, taxes must be paid by the immediately following business day.

If the MEI has a contracted employee, he must withhold and collect the social security contribution related to the insured at his service. It is also subject to the payment of the CPP (Employer’s Social Security Contribution) to Social Security (3% of the contribution salary) and must make FGTS deposits (Fundo de Garantia do Tempo de Serviço). The due date will be the 7th of the following month. When there are no bank hours on the 7th, the payment must be made until the immediately preceding business day.

Self-employed and optional who pay about 11% of the minimum wage

• New value: BRL 133.32
• Expiration of the first contribution with the new value: 2/15/2022
• Expiration each month: On the 15th of each month.

Self-employed and optional who collect about 20%

• Payment is based on the monthly income, ranging from the minimum wage to the INSS ceiling.
• For those who collect on the minimum wage, the new value is: BRL 242.40
• For those who collect on the INSS ceiling, the new value is: BRL 1,417.44
• Expiration of the first contribution with the new value: 2/15/2022
• Expiration each month: On the 15th of each month. When bank hours are not available within the established period, the payment must be made until the immediately following business day.

For employees, freelancers and domestics

New value: Progressive rates will be applied to the contribution salary installments, as shown in the table below. The discount for those who pay for the INSS ceiling will be BRL 828.38 in 2022.

Table of social security contribution of the insured employee, domestic employee and independent worker, for payment of remuneration from January 1, 2022

• Maturity for the employer to pay the first contribution with the new amount: 2/18/2022
• Expiration each month: The deadline for the company to collect employee contributions expires on the 20th of each month. When there are no bank hours on the established date, the payment must be made until the immediately preceding business day.

For domestic workers:

• Expiration of the first contribution with the new value: 2/7/2022
• Maturity each month: For domestic workers, payment must be made by the 7th of the month following the month to which the contribution refers. When bank hours are not available on the established date, the payment may be made until the immediately preceding business day.
• Payment guide: The single payment form for domestic workers, paid via eSocial, includes the contribution to the INSS (8%), the FGTS (8%), 3.2% of the FGTS termination fine and 0.8% of insurance against accidents at work. . The same table of contributions of salaried workers is used, with rates from 7.5% to 14%, applied to each salary range, up to the INSS ceiling. The amount referring to the INSS can be deducted from the worker, at the discretion of the employer. Access www.gov.br/esocial to generate the payment slip.