User:Leandro0778/National Institute of Social Security

National Institute of Social Security (INSS) is an autarchy of the Government of Brazil linked to the Ministry of Labor and Provisional Welfare that receives contributions for the maintenance of the General Social Security System, responsible for the payment of retirement, maternity salary, pension for death, sickness allowance, accident allowance, reclusion allowance and other benefits, belonging to the nucleus of Exclusive State Activities, for those who acquire the right to these benefits according to the law. The INSS works with Dataprev, a technology company that processes all Social Security data.

In addition to the general regime, states and municipalities can establish their own regimes financed by specific contributions.

History
The INSS was created based on Decree No. 99 350 of June 27, 1990 through the merger of the Institute for Financial Administration of Social Security and Assistance (IAPAS) with the National Institute of Social Security (INPS).

The INSS is responsible for operationalizing the recognition of the rights of customers under the General Social Security System (RGPS), which currently covers more than 40 million taxpayers. The Institute has almost 35,000 active civil servants in its administrative staff, located in all regions of the country, who attend in person to more than four million people every month. It has a highly capillarized network of around 1,500 service units, the so-called Social Security Agencies (APS), present in all states of the Federation. The Executive Managements (GEX) in a total of 104, distributed in sectors and sub-sectors.

It is a democratic mechanism that helps to minimize social inequalities. The income transferred by the Social Security is used to ensure the support of the worker and his family when he loses the ability to work due to illness, accident, pregnancy, imprisonment, death or old age.

However, despite the alleged social benefits, experts point out that the institution of Social Security is deficient. In recent years, the federal government has even established adjustment measures to reduce costs, according to Law 13 135 of June 17, 2015, sanctioned with a partial veto by then-President Dilma Rousseff.

National Institute of Medical Assistance of Social Security
The National Institute of Medical Assistance of Social Security (INAMPS) was a federal autarchy, created in 1977 and extinguished in 1993.

Law No. 6 439/1977 instituted the National Social Security and Assistance System (SINPAS), within the scope of a new institutional design for the social security system, aimed at the specialization and integration of its different activities and institutions. In this system, the National Institute of Social Security (INPS) maintained only the competence to grant benefits, being attributed to INAMPS the function of medical assistance to the insured was attributed to INAMPS and to the Institute of Financial Administration of Social Security and Assistance (IAPAS). ) the financial management passed on.

In early 1985, the Federal Police denounced the INAMPS fraudulent scheme with around 30 hospitals, out of 179 with agreements, revealing a hole of around Cr$ 1.5 trillion. Frauds included fraudulent issuance of hospital admissions and non-existent appointments.

As of 1988, the SUS (Unified Health System) became responsible for public health care. Health as a universal right, for all, was one of its principles established in the Organic Health Law in 1990, based on article 198 of the Federal Constitution.

INAMPS was extinguished in 1993, by Law nº 8 689. Its competences were diluted between the federal, state and municipal instances managing SUS.

Collection of contributions
Part of the contributions are made through payroll deduction, before the company employee receives the full amount of his salary. But there is a maximum limit for the INSS discount. When the employee's salary exceeds the maximum contribution limit, it is only permissible to deduct from the salary an established amount, called a ceiling. Even if you earn more, you will not be able to contribute more money.

Law No. 8 212/1991; Decree No. 3 048/1999 and RFB Normative Instruction No. 971/2009

Every month, the employee will have deducted the amount referring to the INSS from his/her payroll. Discount percentages will vary depending on one's salary. Social security laws change with a certain frequency, so the INSS discount table on salary at the moment is:

effective from

January 1, 2019

For employed policyholders,

domestic servants and

freelancers


 * Maximum discount limit: BRL 642.34.
 * Amount deducted along with the dependents, for the calculation of IRPF.
 * In addition to the amount deducted at source, as shown in the table above, the company has to pay 20% of the payroll amount as INSS, regardless of whether there are salaries above the defined maximum ceiling. That is, there is a discount for the boss and the employee.

For Individual Contributors, also popularly known as self-employed and optional contributors, there are different contribution rates.

The highest value is 20% of the intended contribution salary, where the minimum cannot be less than the minimum salary and the maximum is the pension ceiling, which in 2019 is R$5,839.45.

For those who want to contribute to the minimum wage and giving up retiring for time of contribution, there is the option of contributing 11% of the minimum wage.

Law 12 470/2011 implemented the contribution at a rate of 5% of the minimum wage for every citizen who does not exercise a remunerated activity, does not have their own income, belongs to a low-income family and is enrolled in the Cadastro Único system for Social Programs of the Federal Government. Individual Contributor.

For the Individual Taxpayer, there is the option of becoming a small business owner and becoming an Individual Microentrepreneur (MEI), so the contribution to the INSS becomes 5% of the minimum wage.

Types of contributors

 * Employee: in general terms, those who work for the company, subordinate to it, for remuneration.
 * Domestic worker: anyone who works in a residence, for an individual or family, not for profit (eg gardener).
 * Independent worker: person who works, eventually, for one or more companies, for remuneration, intermediated by the Management Body of Manpower or union of the category (in general the port workers).
 * Individual taxpayer: person who works for one or more companies, for remuneration, on his own account.
 * Special insured: small farmers and fishermen.
 * Optional insured: those who are over 16 years old, do not have their own income, but decide to contribute (does not fit into the categories of mandatory insured).

Mandatory and optional insurance

 * Compulsory policyholders are all those workers mentioned in article 11 of law 8 213/91, whether:
 * employed workers
 * domestic worker
 * individual contributor worker
 * freelancer
 * special insured worker
 * Optional policyholders are those listed in article 11 of Decree 3 048/99. The optional insured person must be over 16 years of age and join the General Social Security System, by means of a contribution, as long as he is not performing a remunerated activity that qualifies him as a mandatory social security insured. The optional becomes insured when he pays the first contribution, if affiliated.

§ 1 The following may optionally join, among others:


 * The housewife;
 * The condominium trustee, when unpaid;
 * The student;
 * The Brazilian who accompanies a spouse who provides service abroad;
 * One who is no longer a compulsory social security insured;
 * The member of the tutelary council, when not linked to any social security system;
 * The scholarship holder and the intern who provide services to the company in accordance with Law No. 6,494, of 1977;
 * Scholars who dedicate themselves full-time to research, specialization courses, postgraduate, masters or doctoral degrees, in Brazil or abroad, provided they are not linked to any social security system;
 * The prisoner who does not exercise a paid activity or is linked to any social security system;
 * Brazilians residing or domiciled abroad, unless affiliated to a social security system in a country with which Brazil has an international agreement; and
 * The insured person placed in a closed or semi-open prison, who, in this condition, provides services, inside or outside the penal unit, to one or more companies, with or without the intermediation of the prison organization or similar entity, or who performs artisanal activity for own account.

Payment of benefits
Social Security, through the INSS, offers twelve types of social security benefits, one assistance benefit and two social security services. Benefits differ from services because they are monetary and assistance differ from social security because they do not depend on contributions. Are they:

INSS pensions
Retirement by age: urban male workers at the age of 65 and female workers at the age of 60 are entitled to the benefit. Rural workers can apply for an old-age pension five years younger: at age 60, men, and at age 55, women. To apply for the benefit, urban workers registered as of July 25, 1991, need to prove 180 monthly contributions. Rural people have to prove, with documents, 180 months of work in the field (MPAS).

Disability pension: benefit granted to workers who, due to illness or accident, are considered by the Social Security medical expert to be incapable of performing their activities or any other type of service that guarantees their livelihood (MPAS).

Retirement by contribution time: It can be full or proportional. To be entitled to full retirement, the male worker must prove at least 35 years of contribution and the female worker, 30 years. To apply for proportional retirement, the worker has to combine two requirements: contribution time and minimum age.

Men can claim a pension proportional to age 53 and 30 years of contribution, plus an additional 40% over the time left on December 16, 1998 to complete 30 years of contribution.

Women are entitled to proportionality at age 48 and 25 years of contribution, plus an additional 40% over the time left on December 16, 1998 to complete 25 years of contribution.

To be entitled to full or proportional retirement, it is also necessary to comply with the grace period, which corresponds to the minimum number of monthly contributions essential for the insured to be entitled to the benefit. Those enrolled from July 25, 1991 must have at least 180 monthly contributions. Members before that date must follow the progressive table.

The loss of the quality of insured will not be considered for the granting of retirement for time of contribution.

Note: Retirement by time of contribution, by age and special are irreversible and irrevocable: after receiving the first payment, withdrawing the PIS or the Guarantee Fund (whichever occurs first), the insured cannot withdraw from the benefit. The worker does not need to leave the job to apply for retirement.


 * Special retirement: benefit granted to the insured who has worked in conditions harmful to health or physical integrity (MPAS). To be entitled to special retirement, the worker must prove, in addition to working time, effective exposure to physical, chemical, biological agents or association of harmful agents for the period required for granting the benefit (15, 20 or 25 years).

Aid

 * Sick pay: benefit granted to the insured person prevented from working due to illness or accident for more than 15 consecutive days. In the case of workers with a formal contract, the first 15 days are paid by the employer and Social Security is paid from the 16th day of absence from work. In the case of individual taxpayers (businessmen, self-employed professionals, self-employed workers, among others), Social Security pays the entire period of illness or accident (provided the worker has applied for the benefit). The number of months to receive the benefit is established by the INSS after carrying out the medical examination.


 * To be entitled to the benefit, the worker must contribute to Social Security for at least 12 months. This period will not be required in the event of an accident of any nature (due to an accident at work or outside work). In order to grant sick pay, proof of disability is required in an examination carried out by the Social Security medical expert (MPAS).

Accident aid: benefit paid to workers who suffer an accident and are left with sequelae that reduce their ability to work. It is granted to policyholders who received sick pay. Employees, independent workers and special insurers are entitled to accident assistance. The domestic employee, the individual taxpayer and the optional person do not receive the benefit (MPAS).

Aid-reclusion: dependents of a low-income insured person who is arrested for any reason are entitled to receive aid-seclusion during the entire period of imprisonment. The benefit will be paid if the worker is not receiving a salary from the company, sick pay, retirement or permanence allowance (MPAS). Law No. 13,846 of June 18, 2019, included item IV in Article 25 of Law No. 8,213/91 establishing a grace period of 24 (twenty-four) monthly contributions so that the insured's dependents are entitled to the benefit, in addition to requiring the insured to be imprisoned in a closed regime, the semi-open regime being no longer allowed.

Salary

 * Maternity pay: workers who contribute to Social Security are entitled to maternity pay for the 120 days they are away from work because of childbirth. The benefit was also extended to adoptive mothers (MPAS).
 * Family allowance: to supplement the family income granted to children under 14 who attend school: Benefit paid to workers with a monthly salary of up to R$ 862.60 to help support children under 14 who are incomplete or disabled (MPAS).

Pensions

 * Pension for death: benefit paid to the worker's family when he dies. For the granting of a pension for death, there is no minimum contribution time, but it is necessary that the death has occurred while the worker was insured (MPAS).

Assistance benefit for the elderly and disabled
Commonly called LOAS (in reference to the law that regulates it, the Organic Law of Social Assistance), or BPC (continued provision benefit). Due to people who are not financially able to contribute to Social Security. Elderly people aged 65 and over who are not engaged in paid employment and who do not have any other retirees in the family are entitled to assistance and those with disabilities who are unable to work and live independently (MPAS).

One of the criteria for obtaining the benefit is proof of a per capita family income of less than or equal to 1/4 of the minimum wage per person. This benefit is financed with funds from Social Assistance, and not from Social Security, and is therefore not a contributory benefit, although its concession is administered by the Ministry of Social Security.

Pension Services
Vocational rehabilitation and social service.

Suspected Irregularities
Audit carried out by the Federal Audit Court, released in October 2009, raised suspicions about 3.2 million benefits. There would be two million benefits being granted without the beneficiary's CPF being registered and 1.2 million benefits granted to people with abbreviated name, which can facilitate fraud. There are 31,285 cases of the same CPF receiving three or more benefits and 1,827 benefits granted to deceased persons. There are also 3,700 benefits paid above the legal ceiling, although the TCU recognizes that there are some specific laws, such as for ex-combatants, in which it is possible to receive a benefit above the ceiling.