MTPS / MF Interministerial Ordinance No. 1/2016, family wage tables are released

TABLE OF CONTRIBUTION OF INSURED EMPLOYEES, DOMESTIC EMPLOYEES AND EMPLOYEE, FOR PAYMENT OF REMUNERATION FROM JANUARY 1, 2016

Minimum limit of contribution salary and benefit salary - national minimum salary, R $ 880.00;

Maximum limit of contribution salary and benefit salary (RGPS ceiling) - R $ 5,189.82;

New values ​​of family allowance quotas:

R $ 41.37 for the insured with maximum monthly remuneration of R $ 806.80;
R $ 29.16 for the insured with monthly remuneration greater than R $ 806.81 to R $ 1,212.64.

Closing assistance :

It will only be due to dependents of the insured person whose last contribution salary prior to being paid in prison is R $ 1,212.64 or less.

New limits
For the contribution rates of employed, domestic and individual insured persons:

Contribution Salary (R $) Rate for INSS Payment up to 1,556.94 8%
from 1,556.95 to 2,594.92 9%
of 2,594, 93 to 5,189.82 11%

FINES;

• From the caput of art. 287 of the Social Security Regulation (RPS), ranges from R $ 281.94 to R $ 28,195.50;
• Item I of the sole paragraph of art. 287 of the RPS, is R $ 62,656.64;
• Of item II of the sole paragraph of art. 287 of the RPS, is R $ 313,283.20;
• The amount of the fine for the violation of any RPS device, for which there is no penalty expressly set out in art. 283, varies, depending on the severity of the violation, from R $ 2,143.04 to R $ 214,301.53;
• Art. 283 of the RPS is R $ 21,430.11.

CND - Negative Debt Certificate (CND) of the company is required in the sale or encumbrance, in any capacity, of a movable asset incorporated into its permanent assets of more than R $ 53,574.85; and

The payroll value limit that allows the judge to reduce the sentence from one third to half, or apply only a fine, in the crime of evading social security contributions (art. 337-A, § 3 of the Penal Code ) is R $ 4,581.79;

The Interministerial Ordinance MTPS / MF nº 1, of 1/8/2016 was published in the DOU on 1/11/2016.