Brazil INSS Update 2025
The Brazilian government has introduced significant updates to the INSS (National Social Security Institute) contribution limits, effective January 1, 2025. These changes impact social security contributions for employers and employees, reflecting inflation adjustments and economic policies.
Updated INSS Contribution Limits
The INSS has revised the contribution floor and ceiling, which directly impact payroll calculations:
| Component | Amount (BRL) |
|---|---|
| Contribution Floor | 1,518.00 |
| Contribution Ceiling | 8,157.41 |
Employers must align payroll processes to reflect these updated thresholds, ensuring accurate deductions and contributions.
Social Security Contribution Rates
New rates have been introduced for employees based on the revised limits:
| Salary Range (BRL) | Contribution Rate |
| Up to 1,518.00 | 7.5% |
| 1,518.01 to 2,793.88 | 9% |
| 2,793.89 to 4,190.83 | 12% |
| 4,190.84 to 8,157.41 | 14% |
Important Considerations for Employers
Adjust Payroll Systems: Ensure payroll systems are updated to incorporate the new INSS thresholds and rates.
Review Benefits and Contracts: Align employee benefits and contracts with the updated contribution ceilings.
Monitor Compliance: Regularly review compliance processes to avoid penalties related to INSS contributions.
Streamline Your Expansion with EOR Services in LATAM
Expand across Latin America effortlessly with our Employer of Record (EOR) services. We handle compliance, payroll, and employee management, ensuring smooth operations while you focus on growing your business.
Related topics
Need Support?
For detailed guidance on implementing these updates and ensuring compliance with Brazil’s INSS contribution rules, contact our experts or visit our Brazil Compliance Guide.
Get expert help hiring in Latin America
Have questions? We’d love to talk to you.
With Europortage, you’ll get access to:
- Compliant employment for remote teams in Latin America
- Seamless onboarding, payroll, and benefits
- Real-time, localized support from a team of experts.