Government changes INSS payment date for MEIs and domestic workers; see how it will be

A provisional measure published in the Official Gazette last Monday (28) changes the date of payment of the contribution to the INSS (National Social Security Institute) for domestic employees.

The new rule applies to the employer, who is responsible for collecting taxes, to MEIs (individual micro-entrepreneurs) and special Social Security policyholders.

According to article 2 of the provisional measure 1110, the domestic employer must collect and collect the contribution of its employee until the 20th of each month. By the current rule, the payment of taxes referring to the domestic worker is made until the 7th of each month, by eSocial.

The current collection rule allows the employer to pay taxes later if the 7th of the month falls on Saturday, Sunday or bank holidays. It is not clear in the MP whether the rule will be maintained or if it will come into force, also in the case of domestic workers, which is true for employers in general in the country: if the 20th falls on a Saturday, Sunday or holiday, payment is made in advance.

According to the Federal Revenue, however, the new rule is not yet in effect and the domestic employer must maintain the usual payment schedule, collecting the tax until the 7th of the month following the competence being paid.

“The publication of provisional measures 1,107/2022 and 1,110/2022 did not immediately change the maturity of the DAE [documento de arrecadação do eSocial] generated by eSocial for domestic employers, special policyholders and individual micro-entrepreneurs, who continue to have their salary until the 7th of the month following the month in which they are entitled”, says a note from the agency.

According to the tax authorities, the systems are being updated to allow the implementation of the FGTS Digital, which aims to simplify payments. “This system is still under development and the date of entry into production has not been disclosed. Caixa’s systems must also undergo adjustments to deal with the remuneration of workers’ accounts, which was also changed by the MPs”, says the note.

The domestic employer must pay the employee’s contributions, including INSS and the FGTS reserve (Fundo de Garantia do Tempo de Serviço) on time, otherwise, the amounts will incur charges. In the case of the FGTS, the contribution not paid by the due date is corrected and a fine is imposed.

Currently, the domestic employer pays, in a single document, the following charges:

• From 8% to 11% of social security contribution, which are deducted from the employee
• 8% social security employer contribution to social security
• 0.8% social contribution to finance work accident insurance;
• 8% (eight percent) of collection for the FGTS
• 3.2% for the payment of the FGTS fine on dismissal
• Income Tax, if the employee is obliged to pay

View the employer’s pay schedule:

See the individual taxpayer’s payment schedule: