The correction of the minimum wage and pensions paid by the INSS (National Social Security Institute) also changes the amounts of contributions paid by workers and companies to the General Social Security System.
Those with a high salary, equal to or greater than the ceiling of BRL 7,087.22, will have discounts between BRL 828.38 and BRL 1,417.44 as of this month. The maximum amount paid by the INSS in retirement and pensions is also a reference for contributions paid to Social Security.
In the case of employees with a formal contract, the calculation and payment are made by the employers. The maximum discount of R$ 828.38 considers the table of progressive contribution rates, ranging from 7.5% to 14%.
In this discount model, each percentage is applied to the respective salary ranges. The calculation of the INSS payment will be made by the employer, who will also be responsible for the IR discount, if any.
Thus, in the remuneration slice up to R$ 1,212, the rate is 7.5% and corresponds to a discount of R$ 90.90. This collection range will be applied to all workers, as it corresponds to the social security contribution of the minimum wage.
From that amount and up to BRL 2,427.35, the discount is 9%. Then, for the slice between R$2,427.36 and R$3,641.03, the rebate is 12%. In the final range, limited by the ceiling, the discount is 14%.
Anyone who wants to do the math should consider the different salary ranges. Social Security considers the ceiling as the maximum value for calculating the contribution – it is called the contribution salary. Even if the worker earns, for example, R$ 10 thousand, the discount to the INSS will be calculated on R$ 7,087.22.
The effective rate of salaries equal to or greater than the ceiling is 11.69%.
For the self-employed, who are responsible for their own collections, the calculation is simpler, but the maximum values ​​are also higher.
The social security legislation provides that these professionals collect 20% of what they receive monthly, as long as this amount is within a range that considers the floor and ceiling of contribution salaries, which are, respectively, the minimum salary and the ceiling.
The contribution collected by these professionals is calculated on the full amount, and not by bands, as is the case of workers with a formal contract. The payments are, therefore, between R$ 242.40 (20% of the minimum wage) and R$ 1,417.44 (20% of the ceiling).
Consultant Mariza Machado, from the IOB consultancy, recalls that this type of collection, made under the code 1007, of individual taxpayer, is only for self-employed workers who do not provide services to companies and who carry out economic activity on their own.
The deadline for the payment of the contribution of self-employed and optional (those who do not have a remunerated activity) expires on the 15th of each month. That is, the contribution for January must be paid by February 15th.
The self-employed classified as independent workers do not need to make the collections. Who pays are the contracting companies and the calculation is also made by share of the salary, equal to that of workers with a formal contract.
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