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Brazil Publishes Social Security System Reform Including New Contribution Rates

Brazil has published Constitutional Amendment No. 103, which was enacted on 12 November 2019 and provides for certain social security systems reforms. One of the main aspects of the reform is a consolidation of the social security rate tables for private employees and civil servants with a progressive rate table as follows based on salary:

  • up to one minimum wage (currently BRL 998.00) - 7.5%
  • over one minimum wage up to BRL 2,000 - 9%
  • from BRL 2,000.01 up to BRL 3,000 - 12%
  • from BRL 3,000.01 up to BRL 5,839.45 - 14%
  • from BRL 5,839.46 up to BRL 10,000 - 14.5%
  • from BRL 10,000.01 up to BRL 20,000 - 16.5%
  • from BRL 20,000.01 up to BRL 39,000 - 19%
  • over BRL 39,000 - 22%

The bracket thresholds will be adjusted periodically, except for the minimum wage-based bracket, which is subject to separate legislation. Also, social security contribution basis caps apply, such that the maximum contribution rate for private employees is 14% based on the current basis cap of BRL 5,839.45, while civil servants may be subject to contribution rates up to the maximum 22% rate based on the current basis cap of BRL 39,293.32.

In addition to the progressive contribution rates, Constitutional Amendment No. 103 also increases the rate of social contribution on profits (CSLL) from 15% to 20% for banks.

The changes are effective from the first day of the fourth month after publication, i.e., 1 March 2020.

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