Employment Tax
Brazil | Updated social security tax table for 2024
Summary
The Brazilian government published on January 12nd, 2024 the Ordinance n. 2/2024, adjusting the calculation basis of the Brazilian social security contributions as of January/2024. Rates have remained the same already in force since March/2020, but the amount of income subject to each rate has been adjusted upwards, resulting in higher social security taxes.
The Detail
The updated social security tax rate table is considering the new national minimum wage and is applicable to all beneficiaries of the Brazilian social security system (INSS), including foreign employees working for Brazilian companies or Brazilian individuals working abroad with ties to the Brazilian employer. The employers should implement the required adjustments in the local payroll for January 2024.
Thus, as of January/2024, employees will be subject to the payment of monthly social security contributions based on the updated social security tax rate table, with progressive rates from 7.5% up to 14%, as follows:
| Social Security Tax Rate Table | |
| Taxable Amount (BRL) | Rate (%) |
| until 1,412.00 | 7.5 |
| from 1,412.01 to 2,666.68 | 9 |
| from 2,666.69 to 4,000.03 | 12 |
| from 4,000.04 to 7,786.02 | 14 |
The contributions to the social security system will be applicable in a progressive manner, in accordance with each range of remuneration indicated in the table above. Therefore, the new cap amount per month is BRL 908.85 whenever the taxable amount (contribution salary) is equal to or higher than BRL 7,786.02.
How we can help
Depending on the current assignment structure adopted on the global mobility programs (e.g.: net-to-gross compensation, or split payroll arrangement between home and host country), the updated tax table may impact the remuneration package offered to the transferred employee. Furthermore, these new rules, likely, will impact current budgets for mobile employee populations as well as the payroll processes.The Vialto Partners team can assist clients with identifying the impacts resulting from these changes as well as implementing the required adjustments in the compensation package and payroll processing.
Contact us
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Flavia Fernandes
Country Leader
Marisa Paleari
Partner
Reinaldo Medina
Director
Juliana Andres
Senior Manager
Further information on Vialto Partners can be found here: www.vialtopartners.com
Employment Tax
Brasil | Tabela previdenciária atualizada para 2024
Resumo
O governo brasileiro publicou em 12/01/2024 a Portaria MPS/MF n. 2/2024, ajustando as bases de cálculo das contribuições à seguridade social, a partir de janeiro de 2024. As alíquotas vigentes desde março de 2020 foram mantidas, mas as bases de contribuição foram reajustadas, resultando em majoração das contribuições.
Detalhes
A nova tabela leva em consideração o reajuste do salário mínimo nacional e é aplicável a todos os beneficiários da previdência social brasileira (INSS), incluindo empregados estrangeiros que trabalham para empresas brasileiras ou brasileiros que trabalham no exterior com vínculo de emprego mantido no Brasil. Os empregadores deverão implementar os ajustes necessários na folha de pagamentos de janeiro/2024.
Dessa forma, a partir de janeiro/2024, os empregados estarão sujeitos ao pagamento da contribuição mensal baseados na tabela atualizada, com alíquotas progressivas de 7,5% a 14%, conforme segue:
| Tabela de Contribuição Previdenciária | |
| Salário de Contribuição (R$) | Alíquota (%) |
| até 1.412,00 | 7,5 |
| de 1.412,01 até 2.666,68 | 9 |
| de 2.666,69 até 4.000,03 | 12 |
| de 4.000,04 até 7.786,02 | 14 |
As contribuições ao INSS serão aplicáveis de forma progressiva, de acordo com cada faixa de remuneração indicada na tabela acima. Portanto, o novo limite/teto de contribuição mensal é de R$ 908,85 sempre que o valor do salário de contribuição for igual, ou superior, a R$ 7.786,02.
Como podemos ajudar
Dependendo da estrutura utilizada nos programas de mobilidade internacional (por exemplo: remuneração líquida garantida, ou divisão do pagamento da remuneração entre país de origem e destino),a nova tabela poderá afetar o pacote de remuneração oferecido ao empregado transferido. Além disso, as novas regras, provavelmente, afetarão os orçamentos atuais para a população de empregados em mobilidade, bem como os processos de folha de pagamentos. A equipe da Vialto Partners pode auxiliar os clientes na identificação dos impactos decorrentes dessas mudanças, bem como na implementação dos ajustes necessários no pacote de remuneração e processamento da folha de pagamento.
Contatos
Para mais discussões sobre o tema, contate seus consultores da Vialto Partners, ou alternativamente:
Flavia Fernandes
Country Leader
Marisa Paleari
Sócia
Reinaldo Medina
Diretor
Juliana Andres
Gerente Sênior
Mais informações sobre a Vialto Partners podem ser encontradas aqui: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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