Brazil has published Ordinance No. 12 of 17 January 2022 in the Official Gazette, which sets out the progressive social security contribution table for 2022 as follows:

• up to BRL 1,212.00 - 7.5%
• from BRL 1,212.01 to 2,427.35 - 9%
• from BRL 2,427.36 to 3,641.03 - 12%
• from BRL 3,641.04 to 7,087.22 - 14%

The Ordinance also sets the minimum and maximum contribution basis for 2022, which may not be less than BRL 1,212.00 nor greater than BRL 7,087.22. The changes consider the increase in the minimum monthly salary from BRL 1,100.00 to BRL 1,212.00 with effect from 1 January 2022.