Understanding INSS Contributions

The main objective of the INSS (Instituto Nacional do Seguro Social) (Brazilian Social Security Institute) is to provide uniform social security benefits and services to urban and rural populations. This includes cover for sickness, disabled workers, death and the aged. INSS social security contributions are compulsory and binding and are funded through contributions made by companies and employees.

Both employers and employees must make a monthly contribution to social security through the INSS using their own resources to finance the benefits payable to employees. Calculation is in accordance with Institute's table, which is published by INSS.