Knowing how to calculate the INSS discount is essential for any company that wants to fulfill its labor obligations.
This contribution is essential to guarantee the employee’s benefits in the future, such as retirement and benefits.
However, many contractors may have doubts about the rates and how to make the monthly deduction.
In this case, it is worth checking the main information about payment and how to calculate the INSS discount for your employees. See this and other information in our special content!
Read also: INSS discounts change this month the worker’s salary. Understand!
What is the INSS discount?
The INSS discount is an automatic payment that occurs on the worker’s salary, as a form of contribution to social security, which guarantees benefits to employees in the future.
This amount changes according to the gross base of each employee, and does not need to be paid manually, as it is deducted from your payroll.
In this case, it is essential that the company knows how to calculate the INSS discount correctly, in order to make the necessary transfers to the worker.
In the future, this contribution will allow you to apply for retirement at the National Social Security Institute (INSS), in addition to paying sickness and maternity benefits, for example.
What are the new INSS rates for 2023?
To find out how to calculate the INSS discount, it is important to know the rates for each salary range. Check the updated values for 2023:
| Salary of | Until | Aliquot |
| 0 | R$ 1.302 | 7,5% |
| R$ 1.302,01 | R$ 2.571,29 | 9% |
| R$ 2.571,30 | R$ 3.856,94 | 12% |
| R$ 3.856,95 | R$ 7.507,49 | 14% |
Compared to the previous year, there was a change in the limits of each range based on the new minimum wage, in force since January 2023. However, the rates remained the same.
What are the percentages of the INSS discount?
The discount percentages follow the rates officially established by the responsible agency.
Thus, for the worker to calculate the reduced installments in his gross salary, it is necessary to verify his salary ranges.
However, it is important to reinforce that the calculation takes place progressively, and not directly. This is a way to reduce the total amount paid by the worker.
This means that he will only pay what corresponds to the ceiling of the salary range, and the rest considers the following percentage.
Read too: INSS: see 5 discounts that can be applied to retirement
How to calculate the INSS discount in practice?
In the past, to find out how to calculate the INSS discount, it was enough to apply the formula for subtracting the base salary and the rate.
However, now the current model is the progressive discount, which considers only up to the base of each salary.
For example, consider a gross receipt of R$3,000. In this case, he is in the third range of the table.
However, the salary is divided into all ranges until reaching ceiling 3. Thus, the discount is not 12% on R$3,000, but progressive.
Thus, if the ceiling is R$1,302, the rate of 7.5% is calculated only by it. In range 2, the ceiling would be subtracted from the remainder, up to the corresponding range. In the example, the formula is:
Salary range 1 x 7.5% + (salary range 2 – salary range 1) x 9% + (Gross salary – salary range 2) x 12%
1.302 x 7,5% + (2.571,29 – 1.302) x 9% + (3.000 – 2.571,29) x 12% =
97,65 + (1,269,29 x 9%) + (428,71 x 12%) =
97,65 + 114,23 + 51,44 = R$263,32.
In the example of how to calculate the INSS discount, the total reduction for a worker who receives R$3,000 is R$263.32.
When applying the simple rate, he would need to pay 12% of R$3,000, of which R$360 is more expensive than the progressive rate.
Who is not affected by the INSS discount?
Currently, all workers hired under the CLT regime are affected by the INSS deduction from the payroll.
This contribution is mandatory, aiming at the employees’ rights in the future, such as retirement and sick pay, when necessary.
In this case, all non-certified professionals are free to know how to calculate the INSS discount, as it is not mandatory. This includes service providers, freelancers and legal entities.
Members who collect the pro-labore from Simples Nacional or another regime are also not obliged to pay.
Read too:
Why is there a INSS discount on salary?
The INSS discount on salary exists so that the worker has his social security rights guaranteed on a monthly basis.
The employing company has the obligation to carry out the transfer, so that the worker can enjoy the benefits in the future.
Without this payment, it is not possible to retire for contribution time, or request aid in case the employee has an accident, for example.
For companies, the correct payment of INSS can bring benefits in tax collection, as it allows the application of reduced rates as an incentive.
How is the INSS deducted?
The process of how to calculate the INSS discount occurs automatically on the worker’s payroll before the monthly transfer.
In this way, the employee does not need to worry about the manual contribution if he has a CLT record. Self-employed and MEI, for example, must pay the INSS every month, as there is no immediate reduction.
Thus, before the worker receives the salary, the person responsible for the payment already makes the deduction, and inserts the deductions in the payslip.
It is important to remember that the amount is not retained by the company, but passed on by Social Security.
Is there a ceiling for the INSS contribution?
Currently, the INSS contribution ceiling is 14%, with a maximum of R$ 7,507.49 in the salary range.
This means that workers who earn above this total will continue to pay the same rate, regardless of gross salary.
The only difference, in this case, is the total deductions in each salary range, which increases due to the progressive deduction.
For workers who wish to contribute an additional percentage, it is recommended to take out a private pension.
Also read: 5 tips to reduce costs in your payroll
Is the INSS discount on the employee’s payroll mandatory?
Deducting the contribution rate is mandatory for every company that wants to meet social security obligations and not have pending issues with the Ministry of Labor.
And since this deduction occurs automatically on the payroll, it is essential to know how to calculate the INSS discount.
For employers with doubts about this process, it is worth organizing it with an accounting firm, essential to help with the discount steps.
With Facilite, you have a qualified team to monitor your financial routines, and guarantee all due payments to your employees.
Get to know our solutions and open your company in a practical way, guaranteeing all labor duties from the beginning!
Did you have questions, or do you need accounting advice for your company? Talk to one of our experts!
Original from Facilite