The new rates approved in the Social Security reform come into effect this Sunday (1st). Thus, the new contribution rates begin to be applied on the March salary, usually paid in April.
In the General Social Security System (RGPS), the new rates will apply to contributors employees, including for domestic servants, and for independent workers. There will be no change, however, for self-employed workers (individual contributors), such as service providers to companies and optionally insured persons.
According to the Social Security Secretariat, the progressive rates will apply to each pay range, similarly to the calculation of Income Tax.
As the incidence of the contribution will be by income range, it is necessary to make a calculation to know what the effective rate will be. Those who receive a minimum wage per month, for example, will have a rate of 7.5%.
The government provides a calculator of the effective rate on the internet, which shows how much was deducted from the salary before the reform and how much will be deducted with the entry into force of the new rules.
no change
According to the Social Security Secretariat, individual and optional taxpayers will continue to pay the currently existing rates of contribution higher than the minimum wage.
For contribution wages equal to the minimum wage, the following must be observed:
I – for individual taxpayers who work on their own, without an employment relationship with a company or equivalent, and optionally insured persons.
Payment may be made by applying a rate of 11% on the amount of the minimum wage;
II – for individual micro-entrepreneurs and for optionally insured persons without their own income who dedicate themselves exclusively to domestic work within the scope of their residence, provided they belong to a low-income family enrolled in the (CadÚnico).
III – the individual taxpayer who provides a service to a company or equivalent will have retained by the company the percentage of 11% on the amount received for the service provided and will be obliged to supplement it directly.
The Secretariat emphasizes that the insured, including those with disabilities, who contribute by applying the rates of 11% or 5%.
Thus, for reciprocal counting of the corresponding time in another regime, the monthly contribution must be supplemented on the difference between the percentage paid and that of 20%, with the due legal increases.
