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

How INSS works for self-employed workers

Find out how INSS works for self-employed workers.

The National Institute of Social Security (INSS) is the agency responsible for administering social security benefits in Brazil. For self-employed workers, also known as individual contributors, registration and contributions to the INSS are essential to guarantee access to various benefits, such as retirement, sickness benefits, maternity pay, among others. In this article, we will explain in detail how the INSS works for self-employed workers.

1. Who is considered a self-employed worker?

A self-employed worker is someone who carries out their professional activity independently, without an employment relationship with a specific company or employer. Some examples of self-employed professionals include:

• Service providers
• Liberal professionals (doctors, lawyers, engineers)
• Independent traders
• Craftsmen
• App drivers

2. Registration with the INSS as a Self-Employed Worker

To access social security benefits, self-employed workers must register with the INSS. The first step is to obtain a Worker Identification Number (NIT), if they do not already have one.

• How to obtain the NIT:
  1. Access the INSS website (https://www.inss.gov.br) or use the “Meu INSS” app.
  2. Click on “Registration” and select “Affiliate”.
  3. Fill out the form with your personal information and complete the registration.

3. Types of Contribution

There are different ways of contributing for self-employed workers, varying according to income and formalization of the activity.

• Individual Taxpayer (20%):
  • Contribution of 20% on the contribution salary, respecting the minimum and maximum limits of the INSS.
  • This category is recommended for those who wish to be entitled to all social security benefits and do not have a low income.
• Simplified Plan (11%):
  • Contribution of 11% on the minimum wage.
  • For low-income self-employed workers registered in the Single Registry for Federal Government Social Programs (CadÚnico).
  • This modality guarantees access to retirement by age, but not to retirement by contribution time.
• MEI (Individual Microentrepreneur – 5%):
  • Contribution of 5% on the minimum wage.
  • For self-employed workers formalized as MEI.
  • It offers social security benefits, including retirement by age, sickness benefit, and maternity pay.

4. How to Make Payments

Contributions to the INSS are made through the Social Security Guide (GPS), which can be issued via the INSS website, the “Meu INSS” app or the Federal Revenue system.

• How to issue GPS:
  1. Access the Federal Revenue website (http://www.receita.fazenda.gov.br) or the “Meu INSS” application.
  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.
  4. Generate the guide and make the payment at bank branches, lottery outlets or through your bank's app.

5. Benefits offered by INSS

By regularly contributing to the INSS, the self-employed worker is entitled to several social security benefits:

• Retirement:
  • By Age: Men at 65 years of age and women at 62 years of age, with at least 15 years of contributions.
  • By Contribution Time: (Not available for those who contribute through the simplified 11% plan).
• Sickness Benefit:
  • Benefit granted to the insured who is temporarily unable to work for more than 15 days.
• Maternity Pay:
  • Benefit paid to the insured for 120 days, starting from the birth or adoption of a child.
• Survivor's Pension:
  • Benefit paid to the insured's dependents in the event of death.
• Imprisonment Assistance:
  • Benefit paid to dependents of low-income insured individuals who are imprisoned in closed or semi-open regimes.

6. Maintenance of Contributions

To ensure the continuity of benefits, it is essential that the self-employed worker keeps his/her contributions up to date. Delays or failures in payment may result in the loss of insured status and, consequently, the right to social security benefits.

SEE MORE INFORMATION ABOUT INSS FOR SELF-EMPLOYED WORKERS

7. Calculation of Contribution Amount

The contribution amount is calculated based on the contribution salary, which is the remuneration declared by the self-employed worker. There are minimum and maximum limits for the contribution salary, which are adjusted annually.

• Contribution Salary:
  • Minimum: National Minimum Wage.
  • Maximum: INSS ceiling.

8. Regularization of Late Contributions

If the self-employed worker has failed to contribute for a period of time, it is possible to regularize the overdue contributions.

• How to regularize:
  1. Access the INSS website or the “Meu INSS” app.
  2. Request a calculation of outstanding contributions.
  3. Generate the GPS for payment of open periods.

9. Contribution and Benefit Consultation

The “Meu INSS” application allows self-employed workers to consult their contribution history and monitor the status of their benefits.

• How to consult:
  1. Access the “Meu INSS” application.
  2. Log in with your CPF and password.
  3. Navigate to the “Contributions” or “Social Security Statement” section.

10. Important Tips for Self-Employed Workers

• Financial Planning: Set aside a portion of your monthly earnings to contribute to the INSS.
• Data Update: Keep your registration data updated with the INSS to avoid problems with the granting of benefits.
• Regular Consultation: Check your contribution statement regularly to ensure that all payments are being recorded correctly.

Contributing is essential

Contributing to the INSS as a self-employed worker is essential to ensure social security and access to various benefits that may be essential in times of need. By following the steps and tips described in this article, you will be prepared to register, keep your contributions up to date and enjoy the rights guaranteed by the Brazilian social security system.