See how to pay the domestic worker guide until the 7th

Employers of domestic workers have until this Monday (7th) to collect taxes on employees’ wages on eSocial.

The amounts paid in February refer to the month worked in January. Therefore, in order to calculate taxes on salary, it is important to pay attention to possible new minimum salary values ​​for the category in the region of domicile, the new national minimum salary value of R$ 1,212, and the new INSS contribution values. for 2022. The salary ranges in the table used to calculate worker contributions deductions were readjusted in 2022.

eSocial generates the unified guide that allows the joint payment of the INSS (National Social Security Institute), FGTS (Fundo de Garantia do Tempo de Serviço), severance pay for the FGTS and the insurance against work accident, called DAE (Documento de Arrecadação). Simple Domestic).

Collective agreement must be respected

Employees and employers in regions where there is no legal wage floor or collective agreement for the category can use the national minimum wage as a floor and calculate taxes according to the salary range.

Those who live in a municipality or region where there is union coverage should pay attention to the value of the floor. The floor established in a collective agreement can be different from the regional or state floor and must be respected, says Janaína Mariana, director of Sindoméstica (Sindicato das Empregadas e Trabalhadores Domésticos of Greater São Paulo).

In São Paulo (capital) and Greater São Paulo, the floor for domestic workers remains at R$ 1,296.32 in January 2022. Those who live in the workplace should receive R$ 2,079.86.

The new 2022 floor is being negotiated and should start to take effect on the base date of March 1, the union said. “In São Paulo, cities without a union must follow the floor of the Federation of Housemaids of SP, which is also worth R$ 1,296.32”, says the director.

How is the payment of eSocial

On salary amounts, the employer pays:

• 8% to the INSS
• 8% to FGTS
• 3.2% termination fine to FGTS
• 0.8% insurance against accidents at work

The employee, in turn, has the discount of the contribution to the INSS according to the salary range and the new values ​​of 2022:

Table of social security contribution of the insured employee, domestic employee and independent worker

For payment of remuneration from January 1, 2022

How the discount is calculated

The percentages from the INSS contribution table are applied to each salary range.

A domestic worker who receives the minimum wage of BRL 1,296.32 must pay BRL 98.48 as a contribution to the INSS, explains IOB specialist Mariza Machado.

The calculation applied takes into account a rate of 7.5% on the minimum wage of R$ 1,212, which results in R$ 90.90 payable. On the difference between the minimum and the floor (of R$ 84.32) a rate of 9% is then applied, which results in R$ 7.58. Adding the values ​​of the two ranges (R$ 90.90 and R$ 7.58), the worker must collect R$ 98.48 of social security contribution.

Your employer will pay 8% of the salary of R$ 1,296.32 to the INSS (corresponding to R$ 103.70) and the same amount to the FGTS (corresponding to 8% to the agency). The 3.2% FGTS termination fine (R$ 41.48) and 0.8% insurance against work accident will be added to the amount, corresponding to R$ 10.37. In total, the employer must pay R$ 259.26.

A domestic worker who receives the new minimum wage of R$ 1,212, in turn, will pay a rate of 7.5% on the minimum wage (R$ 90.90). Your employer must pay BRL 96.96 to the INSS, BRL 96.96 to the FGTS, BRL 38.78 in the FGTS termination fine and BRL 9.69 in insurance, totaling BRL 242.39.

How to pay for eSocial

The domestic worker’s contribution must be deducted from the salary, says Mariza. She also recommends consulting the websites or communication channels of local unions to confirm the floor in the municipality.

When paying, follow these steps:

• Log in to eSocial
• Select the option “Payroll/Receipt and Payments Data”
• Check that the year and month (competence) of the guide are correct
• Click on “Issue Guide”
• Download the DAE Guide and make the payment

Cities of São Paulo and Greater São Paulo where the floor of R$ 1,296 remains valid until March:

• capital
• aruja
• barueri
• Biritiba-Mirim
• Carapicuíba
• Cotia
• embu
• Embu-Guaçu
• Ferraz de Vasconcelos
• Guararema
• guarulhos
• Itaquaquecetuba
• Itapecerica da Serra
• itapevi
• Jandira
• Mogi das Cruzes
• Mairiporã
• Osasco
• wow
• salesópolis
• Santa Isabel
• Santana de Parnaíba
• suzano
• Taboao da Serra
• Vargem Grande Paulista

Source: Sindomésticas SP