On January 13th, 2025, the Brazilian government published the Ordinance n. 6/2025, which adjusts the calculation basis for Brazilian social security contributions due by the individuals starting in January 2025. While the rates remain unchanged from those in effect since March 2020, the income amounts (i.e., calculation basis) subject to each rate have been increased, resulting in higher social security taxes.
The updated social security tax rate table, which reflects the new national minimum wage, applies to all beneficiaries of the Brazilian social security system (INSS). This includes foreign individuals employed by Brazilian companies, as well as Brazilian individuals working abroad with ties to a Brazilian employer. Employers should implement the necessary adjustments to the local payroll for January 2025.
As of January 2025, employees will be subject to monthly social security contributions based on the updated social security tax rate table, with progressive rates ranging from 7.5% to 14%, as follows:
| Social Security Tax Rate Table | |
| Taxable Amount (BRL) | Rate (%) |
| until 1,518.00 | 7.5 |
| from 1,518.01 to 2,793.88 | 9 |
| from 2,793.89 to 4,190.83 | 12 |
| from 4,190.84 to 8,157.41 | 14 |
The contributions to the social security system will be applied progressively, based on the taxable amount ranges indicated in the table above. Therefore, the new cap amount per month is BRL 951.63 whenever the taxable amount (contribution salary) is equal to or higher than BRL 8,157.41.
The rules for the calculation of the social security charges due by the employer on top of the total compensation package paid, credited and/or delivered to the individuals remains unchanged.
Depending on the assignment structure adopted in global mobility programs (e.g.: net-to-gross compensation, or split payroll arrangement between home and host countries), the updated tax table may affect the remuneration package offered to the transferred employee. Furthermore, these new rules are likely to impact current budgets for mobile employee populations, as well as payroll processes. The Vialto Partners Brazil team is available to assist clients in identifying the impacts of these changes and implementing the required adjustments to the compensation package and payroll processing.
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
Natalia SPinto
Senior Manager
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.
©2025 Vialto Partners. All Rights Reserved.
O governo brasileiro publicou em 13/01/2025 a Portaria MPS/MF n. 6/2025, ajustando as bases de cálculo das contribuições à seguridade social devidas pela pessoa física, a partir de janeiro de 2025. As alíquotas vigentes desde março de 2020 foram mantidas, mas as bases de cálculo da contribuição foram reajustadas, resultando em majoração das contribuições.
A nova tabela é baseada no reajuste do salário mínimo nacional e é aplicável a todos os beneficiários da previdência social brasileira (INSS), incluindo as pessoas físicas estrangeiras vinculadas às empresas brasileiras, na condição de empregado, ou brasileiros que trabalham no exterior com vínculo direto mantido com empregadores neste país. Os empregadores deverão implementar os ajustes necessários na folha de pagamentos de janeiro/2025.
Dessa forma, a partir de janeiro/2025, 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$) | Alíquota (%) |
| até 1.518,00 | 7.5 |
| de 1.518,01 até 2.793,88 | 9 |
| de 2.793,89 até 4.190,83 | 12 |
| de 4.190,84 até 8.157,41 | 14 |
As contribuições ao INSS serão aplicáveis de forma progressiva, de acordo com cada “Salário de Contribuição” indicado na tabela acima. Portanto, o novo limite/teto de contribuição mensal é de R$ 951,63 sempre que o valor do salário de contribuição for igual, ou superior, a R$ 8.157,41.
As regras aplicáveis para cálculo da contribuição previdenciária devida pelo empregador, a qual é calculada sobre o total da remuneração paga, creditada e/ou entregue à pessoa física, permanecem inalteradas.
Dependendo da estrutura utilizada nos programas de mobilidade internacional (por exemplo: remuneração líquida garantida (denominada como “net-to-gross”), ou divisão do pagamento da remuneração entre país de origem e de 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.
Para mais discussões sobre o tema, contate seus consultores da Vialto Partners, ou alternativamente:
Flavia Fernandes
Country Leader
Marisa Paleari
Partner
Reinaldo Medina
Director
Juliana Andres
Senior Manager
Natalia SPinto
Senior Manager
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.
©2025 Vialto Partners. All Rights Reserved.