Employer INSS: contributions, rates, calculations and deadlines for companies

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Several laws regulate the collection of employer INSS , with emphasis on the Federal Constitution of 1988 and Law 8,212/91. It is crucial to pay attention to this issue, as companies of different sizes and segments are subject to different rates. The percentage to be collected in employer INSS varies according to the tax regime in which the company fits.

But don't worry, here you will find out everything about contributions, rates, calculations and deadlines.

Continue reading and learn in detail about each aspect of this subject of immense importance for your company. Check it out!

Who is required to pay employer INSS?
Employer INSS is a form of social security contribution aimed exclusively at legal entities. In other words, companies that have employees on their payroll, whether they are permanent or temporary. This contribution is a tax contribution and is a legal requirement for all legal entities.

This means that failure to make the payment can lead to penalties such belarus whatsapp list as fines, blocking of certificates and many other problems with the Federal Revenue Service and other government agencies.

This portion of the contribution is intended to cover benefits such as retirement, pensions and assistance . Its purpose is to guarantee resources and benefits to all Brazilian citizens regardless of their type of work.

Social security benefits are granted only to individuals, that is, to company employees. Companies do not benefit directly, only indirectly by contributing to social security and guaranteeing security and rights to their employees.

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What is the amount paid to the employer's INSS?
As mentioned above, the amount of the contribution may vary according to the activities carried out by the company. It also depends on the tax rate established by the government and the tax regime chosen by the organization. Below, we will explain the classification, percentages, calculation method and collection for each company so that you have no doubts. Stay tuned!

Simple National
You do the calculation differently, and it varies according to the company's line of business, the number of registered employees and the revenue range. The higher the revenue, the higher the rate.

In this regime, you collect the employer's INSS along with other taxes and contributions in a single payment slip, called Documento de Arrecadação do Simples Nacional (DAS).

This document brings together several other taxes such as IRPJ, CSLL, CONFINS, PIS, among others.

What you also need to be aware of is that companies taxed under Annex IV pay INSS as if it were part of Presumed Profit or Real Profit, that is, outside of DAS. This applies to both the percentages and the way the amount is collected. Therefore, they need to collect the tax through the Social Security Guide or GPS.

Real Profit
In this modality, the employer's INSS rate for companies is 20% of the total payroll or gross revenue, depending on the company. We also have the addition of the value of other social security contributions, such as: RAT (Risk of Work Accidents) or FAP (Accident Prevention Factor).

It is important to remember that the 20% collection is not only on the payroll of permanent employees, but also on that of service providers.

You must collect the employer's INSS amount monthly through the Social Security Form (GPS), issued by the Brazilian Federal Revenue Service system. Make the payment by the 20th of the month following the calculation period. If this date is not a business day, pay it in advance on the previous business day.

Otherwise, there is a need for recalculation and payment of a fine.

To calculate correctly, you need to inform the total remuneration paid to your employees and the value of other social security contributions due.

Presumed Profit
In this modality, you calculate the tax based on the payroll of employees registered by the company, independent service providers or, alternatively, on gross revenue, as well as on Real Profit. The rate is 20%, plus the value of other social security contributions due as mentioned in Real Profit.

The company must collect the employer's INSS amount monthly through GPS, from all its employees. You must pay the amount by the 20th and inform the total amount of remuneration paid to employees, in addition to the amount of other social security contributions.