The social security contribution values to the National Institute of Social Security (INSS) for professionals who contribute individually —which includes the self-employed— or optionally will increase from February.
The move occurs because the contribution accompanies the minimum wage, which rose from R$ 1,212 to R$ 1,302 this year.
Following the 5% rate on the salary floor (R$ 65.10), plus taxes depending on the activity performed, the new values for MEIs (Individual Microentrepreneurs) vary from R$ 66.10 to R$ 71.10.
Those who carry out trade and industry activities will have to contribute with more R$ 1 referring to the ICMS (Imposto sobre Circulação de Mercadorias e Serviços), resulting in R$ 66.10 of contribution. If you are a service provider, you charge more than R$ 5 referring to the ISS (Service Tax), totaling R$ 70.10. If the two categories apply, more than two taxes result in R$ 71.10.
For MEI Caminhoneiros, the initial rate is R$ 156.24, plus the aforementioned taxes related to the activities performed.
The monthly contribution is automatically calculated in the issuance of the Documento de Arrecadação do Simples Nacional (DAS), 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, between 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 gives right to residence by age, in addition to other benefits of the INSS.
Also taxpayers under code 1007, as well as service providers to individuals, enter from a rate of 20% of the apartment (R$ 260.40) up to 20% of the value of the INSS total (today in R$ 7,507.49 , resulting in R$ 1,501.50 per month). The difference between this category and the previous one resides in the fact that the insured is right — or code 1007, in addition to guaranteeing residence by age, it also insures by time of contribution.
Self-employed who provide services for legal persons also contribute with a rate of 20% of the minimum wage at 20% of the INSS total. Here, therefore, the workers are entitled to the deduction of 45% of the monthly contribution, as the contracting company must deduct 11% of the value paid for the federal agency.
In this category, the monthly collection must be made on or before the 15th of the month following the one that refers to the contribution.
For optional taxpayers, or in other words, those who do not perform paid activities or have a family income of less than two minimum wages, the rates are also maintained.
Low-income physicians, registered under code 1929, contribute 5% of the minimum wage, at R$ 65.10 per month. It is necessary that, in this category, taxpayers are registered in the Cadastro Único system (CadÚnico).
And for those who do not perform paid activities, registered under code 1473, the contribution is 11% of the salary floor (R$ 143.22 per month) and gives right to residence by age.
Workers under code 1406, which gives right to accommodation by age or time of contribution, enter with an aliquot of 20% of the floor to 20% of the value of the INSS total, resulting in a minimum value between R$ 260.40 and R$ 1,501.50 a year.
Employed insurance, handicapped worker and domestic employer
The INSS contribution sheets for both employed, domestic and disabled workers are also up-to-date.
The aliquots are 7.5% for those who earn at least R$ 1,302.00; 9% for those who earn between R$ 1,302.01 to R$ 2,571.29; 12% for those who earn between R$ 2,571.30 and R$ 3,856.94; e of 14% for those who earn from R$ 3,856.95 to R$ 7,507.29.
Source: CNN Espanol