See what documents to have before paying the late INSS

Paying late contributions to the INSS (National Social Security Institute) can be a way out for self-employed workers to manage to retire. However, in order not to lose money, before generating the payment form, it is necessary to gather documents that prove that you exercised the activity at the time you worked on your own, but did not make the due payments.

O Now shows today the main tests that can be used by the worker who wants to prove a period as a self-employed person. There is stronger evidence, which is sufficient for the INSS, and others that will help in the case of those who are having difficulty gathering documentation. In these cases, it will be necessary to open a procedure called Administrative Justification and also present witnesses to the INSS. Here’s how to pay late contributions for retirement.

According to the lawyer Roberto de Carvalho Santos, from the Roberto de Carvalho Santos Advogados Associados office, it is easier to prove contributions from regulated professions. The more informal, the more difficult it is to gather evidence that is considered sufficient for the INSS.

“For a marketer, for example, who does not have a receipt that he has sold his artisanal production, it is a little more difficult because he has to have documentary proof, it is no use just having testimonial proof. Documentation cannot be from now, it has to be contemporary to the period in which he worked. If you want to prove that you worked in 1990, you have to have a document from 1990, it’s no use being a current document”, he explains.

Attorney Rômulo Saraiva emphasizes that, under the law, it is the responsibility of self-employed professionals (individual taxpayers) to pay on time. “If it doesn’t happen, the difficulty is greater to regularize the situation. It is important to plan the time you need, what you don’t need and monitor the collection via the INSS application so that in the future this does not generate a greater headache to settle the arrears.”

INSS restrictions

Contributions paid in arrears from July 1, 2020 cannot be used for the worker to meet the rules prior to the Social Security reform, with the right acquired until November 13, 2019. The INSS also does not accept these late payments for the worker achieves the right to retire at the 50% toll. In addition, according to Roberto de Carvalho, after Decree 10,410, the INSS no longer allows these periods to be used as a grace period for those who lost their insured status. “The late payment of the self-employed is only valid to improve the value of the benefit and to the rules of scoring and progressive age, unless the worker goes to court”, he says.

The period of unhealthy activity can be counted as special time by the INSS if it was exercised by the self-employed person until April 28, 1995. For this, the self-employed worker must prove that he exercised one of the activities in the list of professions valid until April 28, April 1995. In such cases, says the lawyer, it will be necessary to gather more evidence to prove the right.

It is necessary to prove the activities

• Those who worked on their own, but did not pay INSS contributions at the time, have the possibility to pay these arrears
• Depending on the period, interest and fine will be charged

Very careful

• Before generating the guide and making the payment, you must have documentation proving that you were working as a self-employed person.
• If the worker did not have self-employed registration, he must first make a request to the INSS for a DIC retroaction (Contribution Start Date)
• The worker can check if he has this application through the Cnis (registry of INSS contributions), which can be consulted through My INSS (website or application)

Evidence that can be accepted by the INSS

• There are two types of document: full evidence, which is sufficient for the INSS, and those that are considered the beginning of material evidence, which need to be complemented with witnesses

FOR SELF-EMPLOYED PERSONS WHO WORKED FOR A COMPANY

• He will have to prove that he provided services to the legal entity
• For works from 2003, the company is responsible for collecting these contributions
• If you prove that you had this link, you will not need to pay the late social security contribution
• the case, for example, of a truck driver who worked with freight for a company

Evidence to prove the work:

1. Service agreement with the company
2. Receipts for payment of services on behalf of the professional
   The service provision receipt may prove that there was a contribution discount, but the company did not transfer it to the INSS or that it provided the service, but there was no contribution discount due to a company error

FOR SELF-EMPLOYED PERSONS WHO WORKED BY HIMSELF

1. Receipts for service provision. They must be from the entire period in which the insured wishes to recognize the activity
2. Service agreement for the same period
3. Profession inscription at City Hall. It is valid for, for example, taxi drivers, popcorn sellers, motorcycle couriers and street vendors, who need to regularize their activities in the municipal government
4. For regulated professions: registration in the class council, such as OAB (Brazilian Bar Association), CRM (Regional Council of Medicine) and Crea (Regional Council of Engineering and Agronomy) of the period in which the insured wishes to make the recognition. Other class council documents are also important, such as an engineer’s technical responsibility notes on a construction site, for example.
5. Collection of ISS (Services Tax), paid to the municipality for the provision of services performed by companies and self-employed professionals
6. Documents that prove the payment of commissions for sales made, as in the case of sellers of direct sales companies
7. Income Tax Declaration, detailing the earnings obtained in that year
8. Rental contract for the property used for your commercial activity, if you have
9. Proof of expenses with condominium, telephone and internet for the open business

Other evidence that can help prove work

In these cases, as they are considered the beginning of material evidence, it is usually necessary to present witnesses or other documents:

• Registration in the union of the category at the time that is intended to prove autonomous activity
• children’s birth certificate
• Wedding certificate
• Loan contracts from the time the profession is described or some document that was presented to prove the income
• Hospital admission record that contains the profession in the record and is from the period in which he worked as a self-employed person
• Financing contract for car, house or other property, provided you have the information about the profession
• Public deed or power of attorney stating the profession at the time
• Statements from the former employer for whom he served

And if the INSS does not accept?

• If the agency considers that the document is not sufficient to prove the work performed at the time, the worker may request a JA (Administrative Justification) so that the testimony of witnesses can assist in the proof

Sources: Roberto de Carvalho Santos, from Roberto de Carvalho Santos Advogados Associados, and lawyer Rômulo Saraiva