The pension reform was announced on Tuesday (12th) at a solemn session of Congress, and the following day new rules on retirement and retirement were published in the Official Journal (DO), taking effect officially. But there are rules that will have to go through a "nineteen" period because it involves tax changes, and will only take effect next year.
Such is the case with the new contribution rates, the percentages that will be deducted from the employee's salary and handed over to INSS. They will only come into force "from the first day of the fourth month after the date of publication" of the amendment to the Constitution of Social Security Reform. That is, they will only start to apply from March 1, 2020both for INSS and for federal public servants. Until then, the reduction in workers' wages will remain the same.
Currently, the general scheme has three social security contribution rates (INSS, private initiative). 8% is deducted from the employee earning over $ 1,751.81, 9% for earning between $ 1,751.82 and $ 2,919.72 and 11% for those receiving over $ 2,919.72 restricted to the INSS ceiling (today after 5,839 , $ 45). In the case of own mode, important for federal employees, the rate is always 11% and, depending on the year of entry of the employee, the discount is up to the ceiling of the INSS or above the full salary.
With the reform approved, starting in March, the contribution rates will change for all private sector workers and federal civil servants, depending on the pay range. As with income tax, they will be progressive. For each part of the salary, the percentage will decrease, which will increase according to the employee's income.
At INSS, effective rates – that is, how effectively they will deduct from the total salary of a professional – start at 7.5% (for those earning up to a minimum wage) and reach 11.68% (for those earning or above) . Ceiling INSS). In the case of federal civil servants, they go from 7.5% (for those earning up to minimum wage) to 16.79% (for those earning over $ 39,000).
INFOGRAPHIC: Understand how the new social security contribution rates will be calculated
The bank's tax rate increases only in March
Another rule that will only be effective from March is the increase in the rate of social security net income (CSLL) payable by banks. The tax will increase from the current 15% to 20%. It is used entirely to finance social security and the bonus was a way lawmakers found to offset the dehydration made in the original text sent by the government.
New Social Security Contribution Rates and New CSLL Rates for Banks Are Not Effective Until Later, According to Legislative Consultants Consulted by People's Newspaper, because of the principle of "romance". This principle states that any increase or respect for the institution takes at least 90 days for it to take effect. The goal is to give the taxpayer time to adjust to the new legislation.
Other retirement and retirement rules came into force immediately after they were announced to the DO. That is, they are already worth it. This is the case of minimum age, transition rules, new methodology for calculating benefits, new accrual pension and benefits rules, new special pension rules, among others.