Aula Gratuita para o INSS - Direito Previdenciário (Parte 6/12)

Summary

The script discusses various aspects of social security contributions in Brazil, including the calculation of individual contributions, the importance of understanding the base for contribution, and the rules for different types of workers such as domestic employees and freelancers. It also covers the concept of the minimum and maximum contribution limits, known as the 'floor' and 'ceiling', and explains the proportionality rule that may allow for contributions below the minimum in certain situations. Additionally, it touches on the contributions for maternity leave and the 13th salary, emphasizing their exclusion from the benefit calculation for social security.

Takeaways

• 😀 Individual taxpayers can voluntarily declare and contribute to social security based on the value they choose.
• 😉 The 13th salary is a legal right for employees and is subject to social security contributions, but it does not factor into the calculation of the benefit salary.
• 😇 Even after retirement, individuals are entitled to a 13th salary, which is not considered in the benefit salary calculation for social security purposes.
• 😁 Social security contributions are not applicable to maternity leave pay, but there is ongoing debate about its constitutionality.
• 😆 Maternity leave pay is subject to social security contributions, even though it is already discounted from the employee's regular salary.
• 😅 The article 28 of Law 8212 is crucial for understanding which benefits and bonuses are included or excluded from social security contributions.
• 😮 Social security contributions have minimum and maximum limits, known as the 'floor' and 'ceiling', which are adjusted annually.
• 😄 The minimum social security contribution is set at the value of one minimum wage, which can change every year.
• 😁 The maximum social security contribution is capped at a certain amount, and contributions above this limit are not collected.
• 😉 The proportionality rule allows for contributions to be less than the minimum in cases of partial-month employment or other specific situations.
• 😌 For individual taxpayers, the general rule is a flat rate of 20% on their contribution salary, with exceptions for service providers and simplified plan participants.

Q & A

What is the concept of 'day-to-day' in the context of the script?

The 'day-to-day' concept mentioned in the script refers to the daily activities and practices that should not be confused with the legal concept that will determine what will be charged from an individual.

What is the significance of the 13th salary in the script?

The 13th salary is a right for employees in a company, and it is subject to social security contributions. However, it does not enter into the calculation of the benefit salary, which is used to determine some benefits provided by Social Security.

How does the script differentiate between different types of income regarding social security contributions?

The script differentiates between various types of income, such as meal allowances, transportation vouchers, and maternity salary, explaining which ones are subject to social security contributions and which are not.

What is the role of Article 28 in the context of the script?

Article 28 is crucial as it discusses the types of income that are included or excluded from the calculation of social security contributions, providing clarity on what should be considered when determining contributions.

What is the minimum and maximum limit for social security contributions as mentioned in the script?

The minimum and maximum limits for social security contributions, also known as the 'floor' and 'ceiling,' are readjusted annually through a portaria and are set by the Social Security and the Ministry of Finance.

How does the script address the proportionality rule in social security contributions?

The script explains that the proportionality rule allows for contributions to be less than the minimum in certain situations, such as when an employee is dismissed or hired during the month, affecting the amount they contribute.

What are the general contribution rates for individual taxpayers as per the script?

The general contribution rate for individual taxpayers is 20% of their contribution salary. However, there are exceptions and reductions for specific categories like service providers.

How does the script differentiate between contributions for rural workers and other employees?

The script specifies that rural workers contracted for temporary work not exceeding two months have a fixed contribution rate of 8.8%, which is different from the progressive rates applied to other employees.

What is the significance of the 'simplified plan' mentioned in the script?

The 'simplified plan' is designed to attract individual taxpayers to join the social security system by offering a lower contribution rate and different benefits, excluding certain rights like contribution-based retirement.

How does the script discuss the impact of the proportionality rule on individual taxpayers?

The script clarifies that the proportionality rule does not apply to individual taxpayers, meaning they cannot contribute less than the minimum social security contribution even if their income is below the minimum wage for that month.