Find out what the INSS discount will be on your salary in 2024 – 01/12/2024 – Market

The government published in the Official Gazette of the Union this Friday (12) the new contribution table for formal workers, employers of domestic employees, public servants and individual contributors to the INSS (National Social Security Institute).

The new amounts will be deducted from the February payment. The rates are progressive and apply according to the worker’s salary range. The change has been applied since the Social Security reform, valid since November 2019.

This year, the INSS contribution for workers with a formal contract will be at least R$105.90 per month.

The salary contribution table is readjusted by inflation from the previous year, and also takes into account the value of the current minimum wage, R$1,412. Contribution values ​​for self-employed and voluntary workers also respect the limits of the minimum wage and the INSS ceiling (R$ 7,786.02) in 2024.

The rates, which vary from 7.5% to 14%, apply to each salary range, as if they were slices of the salary, and not the full amount.

For example, an insured person with a salary of R$3,600 will pay:

• 7.5% on R$1,412 = R$ 105.90
• Plus 9% on R$1,254.68 (amount left over from your salary after passing the first band) = R$ 112.92
• Plus 12% on R$ 1,333.34 = R$ 160
• Total = BRL 378.82

The new INSS contribution ranges apply to workers with a formal contract, domestic workers and casual workers. In the case of salaried workers, the payment is made directly by the company.

SEE THE NEW INSS CONTRIBUTION TABLE VALID ON SALARIES

SALARY (R$)	PROGRESSIVE RATE FOR INSS COLLECTION PURPOSES
up to 1,412.00	7.5%
from 1,412.01 to 2,666.68	9%
from 2,666.69 to 4,000.03	12%
from 4,000.04 to 7,786.02	14%

PUBLIC SERVERS HAVE DISCOUNTS OF UP TO 22%

The interministerial Ordinance also introduced a new social security contribution table for public servants whose bodies respond to the RPPS (Personal Social Security Regime).

Public sector workers linked to public entities such as states, the Federal District, municipalities and the Union contribute to the RPPS to be entitled to social security benefits such as retirement and death pension.

The values ​​are updated annually, according to salary adjustments. The calculation is based on progressive rates, which range from 7.5% to 22%. The new discounts will occur from February payment onwards.

CONTRIBUTION BASIS (R$)	PROGRESSIVE RATE INCLUDING ON THE VALUES RANGE
up to 1,412.00	7.5%
from 1,412.01 to 2,666.68	9%
from 2,666.69 to 4,000.03	12%
from 4,000.04 to 7,786.02	14%
from 7,786.03 to 13,333.48	14.5%
from 13,333.49 to 26,666.94	16.5%
from 26,666.95 to 52,000.54	19%
above 52,000.54	22%

FREELANCER

The payment of contributions to the INSS by individual taxpayers, optional taxpayers and low-income housewives on a minimum wage follows the new national minimum wage, of R$ 1,412.

Self-employed people who provide services to individuals (and not legal entities) can contribute 11% of the minimum wage. In this case, however, the insured will only be entitled to retirement based on age and in the amount of the minimum wage.

Another type of contribution collection from self-employed people is at a rate of 20% on top of an amount that must be between the minimum wage and the INSS ceiling.

For low-income housewives, the contribution amount will be R$70.60 in 2024, equivalent to 5% of the national minimum wage. In this case, the contribution also only gives access to retirement due to age. There are, however, other benefits guaranteed to this category, as well as in the INSS simplified plan.

Payment must be made monthly via the GPS (Social Security Guide), the orange booklet, which can be completed online or manually.

Professionals who have a MEI (Individual Microentrepreneur) registration pay different amounts, depending on the activity carried out. The largest contribution must be made on February 20th.

The MEI base is 5% of the minimum, which amounts to R$70.60 in 2024, but there is an additional amount depending on the activity. Those who work in commerce, industry and transport services need to add R$1.00 in ICMS — resulting in R$71.60. Services in general contribute an additional R$5.00 to the ISS, which amounts to R$75.60. Finally, those who contribute in both sectors are impacted by the incidence of both taxes, which gives an increase of R$6 —R$76.60.

The MEI truck driver, who carries out autonomous cargo transport, must contribute at least 12% of the minimum wage — which corresponds to R$ 169.44 in 2024. ISS and ICMS charges depend on the specifications of the load and the coverage of the territory in which you travel.

The payment guide is called DAS (Simples Nacional Collection Document) and is due by the 20th of each month. When the date falls on a weekend or holiday, payment can be made until the next business day without fines.