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Work regime

Social Security and Work Card

Working for an Employer

INSS Table and how to contribute:

The social security discount is 8%, 9% or 11% of the salary recorded in the Work Card of the insured, plus 12% payable by the employer, totalling 20%, 21% or 23% to be paid monthly.

Payment Rates:
Up to R$965.67: 8 %(*)
From R$965.68 to R$ 1,609.45: 9 %(*)
From R$ 1,609.46 to R$ 3,218.90: 11 %(*)
(*) values in force up to February 2009

The employer's contribution will always be 12% irrespectively of the rate applied to the employee. It is important to remember that the social security contribution is also assessed on vacations plus one third.

Work Card

The Work and Social Security Card (CTPS) is an official document issued by the Ministry of Labour, in which all work agreements shall be recorded there. Its completion is mandatory in any labour relation. The employee cannot work without the CTPS.

In case of work agreement with monthly payment, after 30 days, the employer is obliged to pay the salary agreed upon the admission through a receipt in two counterparts (the second will remain with the employee) up to the 5th business day of the subsequent month. The payment will occur after the obligations are met. After the salary is agreed between the parties, it cannot be reduced.

Being Self-employed

CCM (Cadastro de Contribuintes Mobiliários)

The CCM is the taxpayer's reference number for an individual who carries out self-employed work without any relationship to a salaried position. Applications for the CCM are made to the Local Authority. Self-employed workers are referred to as independent professionals.

An individual (pessoa física) or a company director (pessoa juridical) can apply for a CCM online. Once the form has been submitted online, it must be printed, signed and taken to the Local Authority within 30 days along with identity documents for the application to be completed.

To apply for a CCM online: Click here
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