How to register as a self-employed person with the INSS

Find out how to register as a self-employed person with the INSS.

The National Institute of Social Security (INSS) is responsible for administering social security benefits in Brazil. For self-employed workers, registering with the INSS is crucial to ensure access to benefits such as retirement, sick pay, maternity pay, among others. This article offers a complete and detailed guide on how to register with the INSS as a self-employed worker.

Step 1: Check the Need for Contribution

Before registering, it is important to understand the need to contribute to the INSS. Self-employed workers, also called individual contributors, must contribute to be entitled to social security benefits.

Step 2: Obtain the Worker Identification Number (NIT)

The NIT is essential for registration with the INSS. If you have had a formal job, you probably already have a PIS/PASEP, which serves as your NIT. Otherwise, you will need to obtain a new NIT.

• How to obtain the NIT:
  1. Access the INSS website (https://www.inss.gov.br).
  2. Click on “Registration” and select “Affiliate”.
  3. Fill out the form with your personal information, such as full name, CPF, date of birth, mother's name, address, telephone number and email.
  4. Upon completing your registration, you will receive your NIT number.

Step 3: Choose the Contribution Type

There are different ways to contribute for self-employed workers. The main categories are:

• Individual Taxpayer: Contribution of 20% on the contribution salary, respecting the minimum and maximum limits of the INSS.
• Low-Income Individual Contributor: Contribution of 11% on the minimum wage. To fall into this category, it is necessary:
  • Not have an income higher than two minimum wages.
  • Be registered in the Single Registry for Social Programs of the Federal Government (CadÚnico).
• MEI (Individual Microentrepreneur): Contribution of 5% on the minimum wage. This category is for self-employed workers formalized as MEI.

Step 4: Register with INSS

With the NIT in hand and the type of contribution defined, it's time to register with the INSS:

• How to register:
  1. Access the INSS website.
  2. Click on “Registration” and select “Individual Contributor”.
  3. Fill out the form with your personal information and NIT number.
  4. Choose the type of contribution and confirm the registration.

Step 5: Issue the Social Security Guide (GPS)

The Social Security Guide (GPS) is the document used to pay contributions to the INSS.

• How to issue GPS:
  1. Access the Federal Revenue website (http://www.receita.fazenda.gov.br).
  2. In the “Contributions” section, click on “GPS – Social Security Guide”.
  3. Fill in the requested data, such as NIT/PIS/PASEP, period (reference month), contribution amount, and payment code. The most common codes are:
     • 1007: Individual Taxpayer – Monthly Collection (20%).
     • 1163: Individual Contributor – Simplified Pension Plan (11%).
     • 1910: MEI – Monthly Contribution.

Step 6: Make the GPS Payment

With the GPS issued, you can make the payment:

• Payment methods:
  • Banks: Payment can be made at bank branches, ATMs or via internet banking.
  • Lottery shops: Some lottery shops accept GPS payment.
  • Applications: Several banks offer the option of payment via mobile applications.
• SEE MORE INFORMATION ABOUT INSS FOR SELF-EMPLOYED WORKERS

Step 7: Keep Payments Up to Date

To ensure access to social security benefits, it is essential to keep your contribution payments up to date. Delays or failures in payment can affect the contribution period and, consequently, the rights to benefits.

Benefits of Contributing as a Self-Employed Worker to the INSS

• Retirement: Contributions to the INSS guarantee retirement based on age or length of contribution.
• Sickness Benefit: In the event of temporary incapacity to work, the insured person is entitled to sickness benefit.
• Maternity Pay: Female contributors are entitled to maternity pay during maternity leave.
• Survivor's Pension: In the event of death, the insured's dependents are entitled to a survivor's pension.
• Imprisonment Assistance: Dependents are entitled to prison assistance in the event of the insured's arrest.

Follow the step by step in detail

Registering with the INSS as a self-employed worker is a fundamental step towards ensuring social security. By following the steps outlined in this guide, you will be prepared to register and keep your contributions up to date, thus ensuring access to the various benefits offered by the Brazilian social security system.

Remember to always check updates on the rules and contribution amounts with the INSS to ensure that you are meeting all requirements correctly.