INSS sets 2026 contribution ceiling and 2027 benefit projections

The Brazilian National Institute of Social Security (INSS) has established the contribution and benefit parameters for 2026. The maximum contribution ceiling is set at R$ 8,475.55, representing a 3.9% increase from 2025. This adjustment follows the National Consumer Price Index (INPC) accumulated during 2025. The minimum social security benefit (piso) will align with the national minimum wage, set at R$ 1,621.00.

Looking ahead to 2027, budget projections submitted to Congress suggest a further increase for those receiving the minimum benefit. The proposed budget estimates the floor will rise to R$ 1,741.00, a nominal increase of R$ 120.00. While the minimum benefit is tied to the national minimum wage, benefits exceeding the floor will be adjusted based on official inflation indices to ensure monetary correction.