The new rates approved in the Social Security reform come into effect this Sunday (1st). Thus, the new contribution rates will begin to be applied to the March salary, usually paid in April.
In the General Social Security Regime (RGPS), the new rates will apply to taxpayers employees, including domestic employees, and temporary workers. There will be no change, however, for self-employed workers (individual taxpayers), such as service providers to companies, and for optional insured persons.
According to the Social Security Secretariat, progressive rates will be applied to each remuneration bracket, in a similar way to the calculation of Income Tax.
Since the contribution will be levied based on income brackets, a calculation is needed to determine the effective rate. For example, someone who earns the minimum wage per month will have a rate of 7.5%.
The government provides an effective tax rate calculator online, which shows how much was deducted from salaries before the reform and how much will be deducted when the new rules come into effect.
No change
According to the Social Security Secretariat, individual and optional contributors will continue to pay the current contribution rates, which are higher than the minimum wage.
For contribution salaries equal to the minimum wage, the following must be observed:
I – for the individual taxpayer who works on his own account, without an employment relationship with a company or similar and the optional insured.
Collection may be made by applying a rate of 11% to the minimum wage;
II – for the individual micro-entrepreneur and for the optional insured person without their own income who dedicates themselves exclusively to domestic work within their residence, provided that they belong to a low-income family registered with (CadÚnico).
III – the individual taxpayer who provides services to a company or similar will have the company withhold the percentage of 11% on the amount received for the service provided and will be obliged to supplement it directly.
The Secretariat highlights that the insured, including those with disabilities, who contribute by applying the rates of 11% or 5%.
Therefore, for reciprocal counting of the corresponding time in another regime, the monthly contribution must be supplemented by the difference between the percentage paid and that of 20%, with the appropriate legal additions.