Brazil has published Ordinance No. 26 of 10 January 2023 in the Official Gazette, which sets out the progressive social security contribution table for 2023 as follows:
- up to BRL 1,302.00 - 7.5%
- from BRL 1,302.01 to 2,571.29 - 9%
- from BRL 2,571.30 to 3,856.94 - 12%
- from BRL 3,856.95 to 7,507.49 - 14%
The Ordinance also sets the minimum and maximum contribution basis for 2023, which may not be less than BRL 1,302.00 or greater than BRL 7,507.49.
The changes consider the increase in the minimum monthly salary from BRL 1,212 to BRL 1,302 with effect from 1 January 2023. Note that the ordinance does not reflect the increase to BRL 1,320 that was approved by the National Congress as part of the Budget for 2023.