Photo: Gerd Altmann/Pixabay
INSS means Instituto Nacional do Seguro Social and is a federal agency responsible for managing and granting social security benefits to workers and their dependents. It was created in 1990, through Law nยบ 8.212, and is linked to the Ministry of Economy.
The main objective of the INSS is to guarantee social security to workers. To this end, the INSS manages the Brazilian social security system, which is funded by social security contributions paid by workers and employers.
The main pension benefits are:
- Retirement due to age, contribution time or disability;
- Sickness allowance and accident allowance;
- Pension for death;
- Maternity pay;
- Continuous provision benefit (BPC), which is an assistance benefit paid to people with disabilities or low-income elderly people.
To be entitled to INSS benefits, you must be contributing to social security or meet the conditions established to receive assistance benefits.
INSS table for housemaids
Below, I present the INSS table for domestic employees in force in 2023:
| contribution salary | Rate for INSS payment purposes |
| Up to BRL 1,302.00 | 7,50% |
| From BRL 1,302.01 to BRL 2,571.29 | 9% |
| From BRL 2,427.36 to BRL 3,641.03 | 12% |
| From BRL 3,856.95 to BRL 7,507.49 | 14% |
This table indicates that the employer must pay a rate of 7.5% to 14% on the employee’s salary, depending on the amount received.
It is worth mentioning that the social security contribution is the responsibility of the employer and must be collected monthly through the eSocial Collection Document (DAE). Failure to pay these contributions can result in fines and even lawsuits for the employer.
Source: domesticasimples