Released Contribution Salary Table and Update Factors for Benefit Calculation

New Brackets Consider Minimum Wage for 2025

Through Interministerial Ordinance MPS/MPF No. 6/2024, published on January 13, the Ministry of Finance (MF) and the Ministry of Social Security (MPS) announced the new contribution table for salaried workers under the Consolidation of Labor Laws (CLT), domestic workers, and freelance workers, concerning contributions to the National Social Security Institute (INSS).

It is worth noting that employers are required to deduct contributions from their employees' payroll on a monthly basis. This collection is a legal obligation to ensure social security benefits for employees.

The new salary brackets already take into account the 2025 minimum wage of BRL 1,518.00. The table establishes progressive rates ranging from 7.5% to 14%, as outlined below:

The values apply to payroll starting from January 2025, and therefore, adjustments must be made on paychecks in February.

Adjustment to INSS Benefits

According to the ordinance, starting January 1, 2025, benefits paid by the INSS will be adjusted by 4.77%.
Similarly, social security benefits granted from January 2024 onward will be adjusted according to the following percentages: 

It was also established that, for this year, the benefit salary and the contribution salary cannot be lower than BRL 1,518.00 or higher than BRL 8,157.41.

Guidance for Employers

Domingues e Pinho Contadores has a dedicated team to guide employers on changes in labor and social security matters and provides assistance in complying with payroll department routines, including payroll processing. Count on this support: dpc@dpc.com.br.