How to issue the Social Security Guide (GPS) 2022

For those of you who are self-employed, domestic workers, special insured or optionally insured, know that paying the Social Security Guides (GPS) on time guarantees all the benefits of the INSS, including pensions.

This is because the famous GPS is a document used to collect INSS social contributions by this portion of the population. As a rule, GPS payment must be made monthly through the guide generated by the Federal Revenue website. 

However, if you always find it difficult to generate this tab. Then your problems are over. That's because, in this article, we'll explain step by step how to generate your guide and pay monthly without despair. Interested? So read on until the end and learn how to pay for your GPS without complications.

GPS: what it is, who should pay and how to pay:

The Social Security Guide, as already explained, is a document used to collect contributions so that the worker can guarantee all the rights and benefits of the INSS. 

However, those who must issue the GPS are the following insured persons: the self-employed worker or individual taxpayer, the optionally insured person, the domestic employee – in this case the domestic employer who will issue the GPS and collect the contribution – and the special insured person. 

GPS payment must be made monthly through banks, lottery houses, or through internet banking. However, like every rule there is an exception, some taxpayers may pay quarterly. Know how: 

Exception: contribution on a minimum wage

If you are a taxpayer who pays up to one minimum wage. You can choose to make quarterly payments, that is, every three months. Know how: 

If this is your case, you must use the specific code for your category and contribute the amount per quarter, equal to the current minimum wage (R$ 1,100.00) multiplied by three. That is, R$ 3,300.00. 

In this case, when generating your contribution guide, you must fill in the “competence” field in the following order, see below: 

• 1st quarter: January, February and March: add March in GPS as a competency.
• 2nd quarter: April, May and June: add June to GPS as a competency.
• 3rd quarter: July, August and September: add September to GPS as a competency.
• 4th quarter: October, November and December: add December to GPS as a competency.

If you do not contribute a minimum wage, the payment must be monthly. Either way, both those who pay quarterly and those who pay monthly, must follow the step by step to generate the Social Security Guide (GPS), as we will see below. 

How to issue the Social Security Guide (GPS)? 

Now that you know what the GPS is, how the payment should be made, who should issue it and all the exceptions on the Social Security Guide, it's time to unravel how to issue the GPS. 

Issuing the GPS is something much simpler than it seems and can even be done online. Follow the step by step and better understand how to issue the GPS online: 

Step 1: Access the email address of the IRS

step 2: Once this is done, it will be necessary to select the module in which you are inserted. That is, you must proceed according to your INSS membership date. whether it was before 11/29/1999 or after 

Step 3: After step 2, you must inform your NIT, PIS or PASEP number.

Step 4: After also informing some personal information, just check if they are correct and click on “confirm”

Step 5: In the fifth step, you must include the competence you want to pay, as we mentioned above, and the salary of the contribution in which the amount will be collected. 

Step 6: After that, if your payment is quarterly, you must select the payment code and click on “Confirm”. It is worth remembering that the quarterly payment is an exception for people who contribute more than one salary. 

Step 7: Finally, just select the skills and click on “Generate GPS”. Therefore, a pdf document will be generated that you can print or simply copy the code to pay online. 

What day of the month should I pay? 

This is an important question that, like all rules, has its exceptions. But, for the general rule of monthly payment, payment must be made by the 15th of the month following the month in which the contribution is made. 

That is, if I want to pay for the month of August, then I must make the payment no later than September 15th. And so on. 

Now let's look at some exceptions: 

Housekeeper:

In the case of domestic employees, the employer is responsible for paying the GPS contribution. Therefore, this payment must be made by the 7th of the month following the accrual. 

For example: if you want to pay the February payment, the employer must pay the GPS until March 7th. 

quarterly payment

Finally, in the case of quarterly payments, payment must be made by the 15th of the month following the end of each quarter. .

For example, for the first quarter payment to be made (January, February and March) – payment must be made by April 15th. 

What if I delay the GPS payment?

There are few taxpayers who can make the payment in arrears. 

Therefore, only optionally insured persons and individual taxpayers have this right. However, under certain conditions: 

In the case of the optional insured, the INSS can only be paid if it is in arrears for less than 6 months.

In the case of individual taxpayers, they can pay the INSS in arrears at any time. However, if the delay is more than 5 years, it is necessary to prove that you were engaged in paid employment at the time.

Now that you know how to issue your GPS and all additional information, just make your monthly contribution and be entitled to INSS benefits.