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Brazilian workers wishing to benefit from social security benefits should contribute monthly to the National Institute of Social Security. The amounts are updated at the beginning of each year, incorporating a readjustment.
The table of contributions includes the rates that affect the different scales of treatment. It is on this basis that each worker is able to perform the calculation of the discount INSS on his payroll.
Wage rates and rates vary according to employee category.
Understand how the INSS reduction is calculated
As the INSS 2019 table has not yet been disclosed, we will look at the 2018 figures for domestic and non-self-employed workers.
In the table of 2018 employees, domestic servants and self-employed workers who receive up to 1,693.72 pesos a month contribute 8% of salary. In the case of a fee ranging between R $ 1,693.73 and R $ 2,822.90, the rate is 9%. Finally, for salaries between R $ 2,822.91 and R $ 5,645.80, the contribution should be 11%.
The situation is somewhat different for individual contributors and optional. If the contribution salary corresponds to a minimum wage, the rate is 5%. This category is exclusive to low-income taxpayers, such as housewives.
In the simplified contribution plan, the contribution percentage is 11%.
Practical Examples
In September 2018, Carlos received R $ 1,950.00, which included a 9% reduction for INSS in the public sector. your payroll.
In October 2018, Sandra's salary was R $ 4,250.00. She therefore paid 11% of her salary to the INSS. The payroll discount, related to the social security contribution, amounted to R $ 467.50.
Sueli is a housewife and pays her every month in INSS, in the category of optional contributors. The amount paid corresponds to 5% of the current minimum wage. In 2018, each contribution amounted to R $ 47.70
Comparison of INSS tables from previous years
In 2017, the salary range 1 (for an 8% reduction) was up to R $ 1,659.38. The limit value was raised to R $ 1,693.72 in 2018.
In 2017, tranche 2 (9% discount) included salaries of R $ 1,659.39 to R $ 2,765.66. In 2018, these same amounts increased from R $ 1,693.73 to R $ 2,822.90.
Finally, band 3 (11% discount) ranged from R $ 2,765.67 to R $ 5,531.31 in 2017 and increased to R $ 2,822.91 to R $ 5,645.80 in 2018
Adjustment estimate to account for INSS 2019 reductions
Social Security has not yet officially released the new values of the INSS cuts. In any case, it is estimated that the INSS will apply an increase of 3.3% in 2019. Recall that in 2018, contributions were corrected by 2.07%.
If the LDO ( The ceiling of the INSS increase from R $ 5,545.80 to R $ 5,832.11.
Other forecasts have been made for contributions to the INSS In early September 2018, the government updated the forecast to 4.2%, which raises the ceiling to R $ 5,882.92.
The final adjustment, which will determine the values of the table INSS 2019, will be published only at the beginning of next year.This will depend on the inflation measured by the INPC / IBGE. Social Security will also make available the INSS 2019 payment schedule.
How to know if the INSS contributions are up-to-date?
By the portal My INSS ( my.inss.gov. ), the employee is able to verify that his employer correctly transfers social security contributions.
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