Social security contribution amounts to the National Social Security Institute (INSS) for professionals who contribute individually —which includes self-employed—or optionally will rise from February.
The change happens because the contribution accompanies the minimum wage, which rose from R$ 1,212 to R$ 1,302 this year.
Following the rate of 5% on the minimum wage (R$ 65.10), plus taxes depending on the activity carried out, the new values for MEIs (Individual Microentrepreneurs) range from R$ 66.10 to R$ 71.10.
Those who carry out commerce and industry activities will have to contribute an additional R$ 1 referring to the ICMS (Tax on Circulation of Goods and Services), resulting in R$ 66.10 of contribution. If you are a service provider, an additional R$5 is levied on the ISS (Tax on Services), totaling R$70.10. If you act in both categories, the sum of the two taxes results in R$ 71.10.
For MEI Truck Drivers, the initial rate is BRL 156.24, plus the aforementioned taxes related to the activities carried out.
The monthly contribution is calculated automatically when the Simples Nacional Collection Document (DAS) is issued, which expires on the 20th of each month.
For self-employed professionals, called “individual contributors” in the social security nomenclature, the rates on the minimum wage remain unchanged, at 11% and 20%.
In 2023, individual taxpayers who provide services to individuals (code 1163) contribute 11% of the minimum wage (R$ 143.22 per month). This category entitles you to old-age retirement, in addition to other INSS benefits.
Taxpayers under code 1007, also providers of services to individuals, enter from the rate of 20% of the floor (R$ 260.40) to 20% of the INSS ceiling value (today at R$ 7,507.49 , resulting in BRL 1,501.50 per month). The difference between this category and the previous one lies in what the insured person is entitled to — code 1007, in addition to guaranteeing retirement by age, also guarantees contribution time.
Self-employed persons who provide services to legal entities also contribute at a rate of 20% of the minimum wage up to 20% of the INSS ceiling. Here, however, workers are entitled to deduct 45% of the monthly contribution, as the contracting company must deduct 11% of the amount paid to the federal agency.
In this category, monthly payments must be made by the 15th of the month following the month in which the contribution is made.
For optional taxpayers, that is, those who do not engage in paid activity or have a family income of less than two minimum wages, the rates are also maintained.
Low-income electives, enrolled under code 1929, contribute 5% of the minimum wage, at R$65.10 per month. In this category, taxpayers must be registered in the Cadastro Único system (CadÚnico).
As for those who do not perform paid work, enrolled under code 1473, the contribution is 11% of the minimum salary (R$ 143.22 per month) and entitles them to retirement by age.
Workers under code 1406, which entitles them to retirement based on age or length of contribution, pay a rate of 20% of the floor to 20% of the INSS ceiling, resulting in a minimum amount between BRL 260.40 and BRL 1,501.50 per month.
Insured employee, independent worker and domestic employer
The INSS contribution ranges for employed, domestic and independent workers were also updated.
The rates are 7.5% for those who earn up to R$ 1,302.00; 9% for those earning between R$1,302.01 and R$2,571.29; 12% for those earning between R$2,571.30 and R$3,856.94; and 14% for those earning from R$3,856.95 to R$7,507.29.
Source: CNN Brasil
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