Technically, the Individual Taxpayer (self-employed) is required by law to contribute to the INSS if they want to have access to social security benefits. However, in practice, there is no active supervision over self-employed people who do not contribute — the consequence is simply not being entitled to benefits (retirement, sickness benefit, etc.). For those who provide services to companies (with RPA), the company deducts 11% at source and collects it on behalf of the professional.

It depends on the strategy: the 20% Plan is ideal for those looking to retire based on contribution time or want to maximize all benefits; the 11% Plan is good for those who only accept retirement due to age and want to reduce the cost; The 5% Plan is the absolute minimum for anyone who wants to have some pension coverage at a minimum cost. The choice should also consider whether you already have a private pension as a complement.

The 2019 Pension Reform ended retirement based on contribution time for those who entered the system after its approval (13/11/2019). For those who already contributed before that date, there are transition rules (points rule, toll rule). After retirement, basic retirement is based on age (65/62 years + 15 years of contribution) or due to incapacity (invalidity). The 20% plan also guarantees all other benefits (sickness benefit, maternity pay, death pension).

The self-employed person issues the GPS (Social Security Guide) monthly through the Meu INSS portal (gov.br) or through the SAL platform (Legal Accruals System). The GPS can be paid at any bank, lottery or internet banking until the 15th of the month following the accrual (if it falls on a non-working day, advance it). The GPS code for Individual Taxpayers is 1163 (no third-party discount).

The INSS ceiling in 2025 is $ 8.157,41 — o valor máximo de salário de contribuição utilizado na alíquota. Isso significa que um autônomo que fatura $ 20,000/month contributes a maximum of $ 8.157,41 (contribuição máxima de $ 1,631.48 in the 20% plan. The maximum INSS benefit is also limited to the ceiling, regardless of the amount contributed beyond this limit.

Yes. When a company (Legal Entity) hires an independent contractor (CPF) to provide services and issues an RPA (Receipt for Payment to Self-Employed), it is obliged to deduct 11% INSS from the value of the service (up to the ceiling) and collect it in the name of the professional. This discount is the self-employed person's contribution — they can top up to 20% on their own to be entitled to all the benefits.

Yes. INSS contributions paid by the self-employed (Individual Taxpayer) are deductible in the complete IRPF declaration, reducing the IR calculation basis. For example, if you paid $12,000 in INSS throughout the year, this amount can be subtracted from your taxable income, potentially reducing the IR payable or increasing the refund.

To retire by age (65 years for men, 62 years for women), it is necessary to have fulfilled the minimum waiting period of 180 months (15 years) of contributions to the INSS. The retirement amount will be calculated based on the average contribution wages (100% for the maximum contribution). Anyone who contributed through the 5% Plan (on the minimum wage) will have a pension equivalent to 1 minimum wage.