Social Security: New values for INSS contribution table in 2020

It was published the table of contribution salaries of the insured employee, domestic employee and individual worker.

HIGHLIGHTS

Social Security: New values for INSS contribution table in 2020


SEPRT Ordinance No 914/2020, published the table of contribution salaries of the insured employee, domestic employee and individual worker for taxable events that occur from the January/2020 period, readjusted in 4.48% the benefits paid by the National Institute of Social Security (INSS), and defined the values of the quotas of the family allowance.

This ordinance is related to Constitutional Amendment (EC) No. 103, which has already been the subject of a DPC text (read here). However, on Feb-11-2020, SEPRT Ordinance No 3.659/2020, was published, which changed the values of the first and second bracket of contribution salary to the INSS, as a consequence of the increase in the minimum wage from February/2020.

In view of the above, the social security contribution table of insured employees, domestic employees and single employees, for payment of remuneration follows below:


1) From Feb 01 to Feb 29-2020


Contribution salary (BRL)

Rate for collection purposes to INSS

Until 1.830,29

8%

1.830,30 to 3.050,52

9%

3.050,53 to 6.101,06

11%


2) From Mar-01-2020


Contribution salary (BRL)

Rate for collection purposes to INSS

Until 1.045,00

7,50%

1.045,01 to 2.089,60

9%

2.089,61 to 3.134,40

12%

3.134,41 to 6.101,06

14%

It also establishes that as of March 1, 2020, the salary that the contribution salary cannot be less than BRL 1,045.00, nor higher than BRL 6,101.06, stipulating a new maximum ceiling for individual taxpayers of BRL 671.12, for employees it will be BRL 713.10.

In addition, SEPRT Ordinance No 3.659/2020 indicated the share value for the family allowance of BRL 48,62, per child or equivalent in any condition, up to 14 years or disabled of any age, for the insured with monthly remuneration not exceeding BRL 1,425.56.

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