Calculating INSS - Salary for Contribution

Deduction INSS SAL CON (INSS - Salary for Contribution) uses the Amount calculation rule, where the amount is determined by formula IN FM SAL CONTR (INSS Salary for Contrib. Calc). Formula IN FM SAL CONTR calculates the INSS salary contributions as the minimum of variable IN VR LIM INSS (legal limit for INSS) and accumulator INSS BASE TOTAL (Social Security Accumulator).

Deduction INSS SAL CON (INSS - Salary for Contribution) is a "dummy" deduction, created to keep this amount and also for demonstration.

The INSS BASE TOTAL accumulator contains all the employee earnings that contribute toward INSS.

The base calculation amount (accumulator) is compared to the (legal) limit amount for contribution and is used as the contribution amount if the base is less than or equal to the limit.

Note:

You have to keep both the total base of employees and the amount base for contribution values for reporting requirements.

If the INSS BASE TOTAL accumulator is less than the limit in variable IN VR LIM INSS, then accumulator INSS BASE TOTAL ⇒ deduction INSS SAL CON. If accumulator INSS BASE TOTAL is greater than the limit in variable IN VR LIM INSS, then IN VR LIM INSS ⇒ deduction INSS SAL CON.

When the INSS BASE TOTAL accumulator includes the employee total base, a "dummy" deduction, INSS SAL CON, is used to ensure that the amount is considered in the contribution calculation.