In Brazil all self-employed individuals as well as employees of companies must pay social security contributions to the National Institute of Social Security (Instituto Nacional do Seguro Social – INSS) of the Ministry of Social Welfare (Ministério da Previdência Social). This contribution guarantees that the contributor or their family will receive money in the event of illness, injury, accident, pregnancy or death of the payee. An employee will pay between 8 and 11 percent; a self-employed individual will pay 20 percent.
Self-employed workers can register to pay into the Social Welfare fund online (in Portuguese)
The Ministry of Social Welfare has a helpline for information. Calls are free unless calling from a mobile phone.
Tel: 135 (Monday to Saturday 07:00-22:00 Brasília time; summer hours: 08:00-23:00). Website
Employees have their contribution of between 8 percent and 11 percent of their wage retained by their employer and paid to the Social Welfare Fund. This contribution is limited to a maximum of R$334.28 per month. If desired, employees can make additional contributions to a private pension fund. The table below demonstrates the progressive retention rates for 2008.
|Up to R$911.70||8 percent|
|R$911.71 to R$1,519.50||9 percent|
|More than R$3,038.99||11 percent|