INSS for the Self-Employed and MEI in Brazil: How Much to Pay in 2026

Updated October 28, 2026

If you work for yourself in Brazil, nobody deducts INSS from your pay: you have to pay it yourself to get retirement, sickness benefit, maternity pay and survivors' pension. There are four ways to contribute, from R$ 81.05 to R$ 1,695.11 a month in 2026 — and the choice changes how much the benefits are worth.

1. The options in 2026

Plan	Rate	Monthly payment	Benefits
Self-employed ("contribuinte individual", normal plan)	20% of what you earn	From R$ 324.20 (on the minimum wage) to R$ 1,695.11 (on the R$ 8,475.55 ceiling)	Based on the average of your contributions, up to the ceiling
Simplified plan	11% of the minimum wage	R$ 178.31	One minimum wage
MEI (micro-entrepreneur)	5% of the minimum wage, inside the DAS	R$ 81.05 of INSS (total DAS R$ 82.05 to R$ 87.05)	One minimum wage
Low-income voluntary contributor	5% of the minimum wage	R$ 81.05	One minimum wage

The low-income option is only for people with no income of their own (for example, someone who looks after the home), with family income up to 2 minimum wages and an up-to-date CadÚnico registration. Anyone who doesn't work but wants to contribute without meeting those conditions pays as a voluntary contributor ("facultativo"): 20% (R$ 324.20 to R$ 1,695.11) or 11% of the minimum wage (R$ 178.31).

2. The MEI's DAS in 2026

Activity	INSS	ICMS/ISS	Monthly DAS
Retail or industry	R$ 81.05	R$ 1.00	R$ 82.05
Services	R$ 81.05	R$ 5.00	R$ 86.05
Retail and services	R$ 81.05	R$ 6.00	R$ 87.05

The DAS is due on the 20th of every month. Truck-driver MEIs pay 12% of the minimum wage in INSS (R$ 194.52). With the new 2027 minimum wage (projected at R$ 1,741), the MEI's INSS goes up to R$ 87.05 — see the 2027 minimum wage guide.

3. Example: R$ 3,000 a month

Ana is a freelance designer earning R$ 3,000.00 a month from individual clients:

Normal plan: 20% × R$ 3,000.00 = R$ 600.00. Her benefits are calculated on that contribution base.
Simplified plan: R$ 178.31, but she retires on one minimum wage.
If she can be an MEI (her activity must be on the MEI list and her revenue within the annual limit): R$ 86.05 of DAS, also with benefits of one minimum wage.

When a self-employed person works for a company, the company withholds 11% of the amount paid and pays it to the INSS (up to R$ 932.31, the ceiling limit). The worker doesn't pay again on that amount. Ask for proof of the withholding.

4. What changes between 20%, 11% and 5%

Benefit amount: on 11% or 5%, every benefit is one minimum wage. On 20%, it follows the average of what you paid in.
Retirement: under the current rules (Constitutional Amendment 103/2019), retirement requires age 62 (women) or 65 (men) plus a minimum contribution period — 15 years for women; for men, 20 years, or 15 for those already contributing before 13/11/2019. The 11% and 5% plans count for this age-based retirement, but not for the transition rules based on contribution time or for transferring the time to another pension scheme.
You can top up: after paying 11% you can add 9% (R$ 145.89 a month on the minimum wage), and an MEI can add 15% (R$ 243.15), with interest on past months. That period then counts as the normal plan.
Qualifying period: sickness benefit needs 12 contributions; maternity pay, 10 months for people contributing on their own.

5. How and when to pay

Self-employed and voluntary contributors: a GPS slip generated in the Meu INSS app or on the Federal Revenue website, due on the 15th of the following month — or the next business day if banks are closed. Most-used codes: 1007 (self-employed, 20%), 1163 (self-employed, 11%), 1406 (voluntary, 20%), 1473 (voluntary, 11%) and 1929 (low income, 5%).
MEI: DAS generated on the Portal do Empreendedor or in the MEI app, by the 20th.
Paid late? You can pay later with a fine and interest, but careful: late contributions from before your first on-time payment don't count towards the qualifying period (Law 8,213/1991, art. 27). Start by paying on time.
Check your CNIS statement (in Meu INSS) to make sure the payments show up.

Do the maths

In the self-employed and MEI INSS calculator, type your income and compare the normal plan, the simplified plan and the MEI DAS, a month and a year.

To compare with a formal job, use the net salary calculator: it shows the INSS and income tax deducted from a CLT employee. Remember that CLT employees also get FGTS, a 13th salary and paid vacation from the employer — when you work for yourself, it's worth saving a reserve for those months.

2026 amounts, based on the R$ 1,621 minimum wage and the R$ 8,475.55 ceiling (Interministerial Ordinance MPS/MF No. 13/2026). They change every January. If in doubt, contact the INSS (phone 135) or an accountant.

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