See the INSS contribution payment calendar in 2022

Individual taxpayers, MEIs (Individual Microentrepreneurs), domestic employers and employers in general must pay INSS (National Social Security Institute) contributions on time to guarantee social security benefits and not have any pending issues with the federal government.

Payment of contributions can be made on a monthly or quarterly basis, in the case of self-employed persons, who are individual contributors. The rule applies to those who pay the INSS in the normal plan, in the simplified plan, for those with low income and for optional contributors. This month, the values ​​have changed (check here).

For the others, the GPS (Social Security Guide) must be paid off month by month, within the deadline for collection, under penalty of having the name registered in the registers of federal debtors.

Each category has a specific payment date. Self-employed self-employed, optional contributors and low-payers must pay the INSS contribution by the 15th of the month following the one to which the competence refers. In the case of the self-employed, the January GPS must be paid on Tuesday (15).

MEIs and employers in general pay the tax until the 20th of each month. For domestic employers, the final date is the 7th. If it falls when there are no bank hours, such as Saturday, Sunday or a holiday, the self-employed can pay later, as well as MEIs. General and domestic employers must pay off the GPS in advance.

In this month of February, the GPS of employers in general must be paid until this Friday (18). The reason is that the 20th will fall on Sunday, when there are no banking hours.

“It is important to separate the individual category, which pays on a one-off basis and has retirement as its main goal in the future, from those other categories, such as employers, whose contribution payment is a de facto obligation”, says financial educator Cíntia Senna, from Dsop. Financial education.

Cíntia explains that, for those who are obliged to pay the INSS, the delay of the GPS brings fines and interest and can lead to a federal restriction, with the CNPJ prevented from participating in negotiations. “A month of delay can already place the company in the list of defaulters, which prevents the issuance of a negative certificate for any negotiation in which the document is required”, he says.

For the self-employed, failing to pay a contribution can hamper retirement planning or even make it difficult to access social security benefits such as sick pay or maternity pay.

It tells taxpayers to make an annual tax payment plan, in the form of a calendar, so as not to miss the dates. “It is necessary to have an organization for these salaries.”

Adriane Bramante, president of the IBDP (Brazilian Institute of Social Security Law), says that the individual taxpayer’s GPS payment can be monthly or quarterly. With this, those who miss the monthly date can opt for quarterly discharge, but also cannot miss the deadline.

“The individual taxpayer can pay monthly or quarterly, but has a specific code. The optional cannot pay in arrears, in the case of the first payment. There is 50% interest and 10% fine when not paid on time.”

Operation of the banking network changes due date

If the tax due date established by the Federal Revenue falls on a day when there is no banking operation, the discharge date may be brought forward or postponed. However, the taxpayer must pay attention to the opening calendar of banks.

According to Febraban (Brazilian Federation of Banks), in the state of São Paulo and in the city of São Paulo, banks operated normally on holidays anticipated by the state and municipality in 2021. In 2022, there will be no service on national holidays.​

During Carnival, agencies will not work on Monday (28) and Tuesday (1 March). Operation will return to normal from 12 pm on Wednesday (2). The agencies will keep their doors closed on the Corpus Christi holiday (June 16th), but will resume normal operation on Friday (June 17th).

On other holidays, Passion of Christ (April 15th), Tiradentes (April 21st), Independence (September 7th), Nossa Senhora Aparecida (October 12th), All Souls (November 2nd) and Proclamation of the Republic (November 15th) ) there will be no banking hours.