Brazil has published Ordinance No. 13 of 9 January 2026 in the Official Gazette, which sets out the progressive social security contribution table for 2026 as follows:
- up to BRL 1,621.00 - 7.5%
- from BRL 1,621.01 to 2,902.84 - 9%
- from BRL 2,902.85 to 4,354.27 - 12%
- from BRL 4,354.28 to 8,475.55 - 14%
The Ordinance also sets the maximum contribution basis for 2026, which was increased to BRL 8,475.55. The changes consider the increase in the minimum monthly salary from BRL 1,518 to BRL 1,62…