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The possibility of arrears of payments underwent some changes after the pension reform. It is important to know that the requirements for collecting delays continue, even with modifications. So, initially, let’s understand what conditions are needed.

Requirements – Who can collect in arrears?

Optional taxpayers: The non-mandatory taxpayer can pay for the last 6 months, that is, the period he has as an insured person, configuring a regularization of contribution. If this taxpayer has stopped contributing for a longer time and he wants to check this possibility, it is necessary to prove an activity, fitting into the category of individual taxpayer – another form of contribution.

Individual taxpayer: Before Law 9,876/00, these were the so-called self-employed or entrepreneurs. After the law, this category was called individual taxpayer. Within this group, we have service providers for legal entities and the self-employed, who work on their own, not having a relationship with a legal entity. This information is important because later we’re going to talk about individual taxpayers who don’t need to pay. In other words, they can ask the INSS to include the time without making a contribution.

Who doesn’t need to pay late?

Employees: They do not need to collect late, as it is not their responsibility. This is an employer’s job. Monthly, for those who work with a formal contract, there is a percentage to be deducted from the mandatory contribution. This collection must be carried out by the company.

Domestic servant: Also not responsible for your collection. This task also belongs to the employer.

Rural period prior to 1991: Those who worked in rural areas prior to 1991, if they prove this special activity, have the possibility to count on this time to make a contribution.

Entrepreneur or service provider: Since April 2003, there has been a change, and from then on the presumed collection is valid, that is, it is assumed that there was collection, and the responsibility here is of the legal entity/company and not the individual .

By proving this period of work with a social contract, modification of the contract, it is possible to increase the contribution time without having to pay. Remembering that this debt belongs to the legal entity with the Federal Revenue, and the individual cannot be harmed by this.

Regarding proof, the INSS does not make a distinction as to which period needs to be proven – it can understand that it is necessary to present the documentation at any time.

How to pay arrears?

Although with some limitations, to make the payment of arrears of the last five years, where there has been no forfeiture of the right, it is possible to use the online platform MEU INSS free of charge and issue the late payment slips, being able to pay up to the limit of the INSS ceiling. , as an individual or optional taxpayer. It is not necessary to login to access this tool.

For previous periods, where there was already decay (five years ago), it is not possible to obtain the guide through MY INSS. In these cases, the INSS must issue this guide, with a different calculation, which comprises the simple average of the 80% highest contribution salaries, where the amount reached will be corrected month by month according to what you intend to pay.

With the new decree, what has changed?

Before Decree 10,410-30 of June 2020, it was enough to prove contribution up to date as an individual taxpayer to pay indemnities and be able to count as time for grace purposes. On the MY INSS platform, it is possible to find the entire period that the INSS considers the person as a taxpayer, with the start date of the contribution and the end date (or open, if the person is still autonomous).

The decree, in turn, provides that the period paid will only count as a grace period while the insured remains. In other words, if you did not pay for a very long period, the quality of insured was lost. It is still possible to pay, however, it will only count for time and no longer for grace period.

As early as 2021, the INSS, in a new statement, which affects the possibility of access to retirement, that I now understand that the period of arrears (indemnities) will no longer be considered for the formation of acquired rights or even for framing the toll transition rules (50% or 100%) – therefore, those who pay late contributions will have to work harder to retire.

Importance of pension planning:

This is one of the most important points for those who have doubts. To verify the possibility of late payments and feasibility, it is important that a specialist in the field of social security law analyze each case in a special way, in order to prepare the necessary calculations.

Although the INSS has changed its understanding regarding the payment of arrears, a specialist lawyer can analyze other possibilities, such as retirement under the points rule or even under the other rules.

In addition, the professional can also assess whether this is advantageous for the worker, in case of financial return, early retirement or other benefit that is interesting.

Follow other news about your rights on our Labor and Social Security Law Channel.

Carolina Centeno de Souza is a lawyer specializing in social security, labor and union law. Speaker and partner at Arraes e Centeno Advocacia. Visit our websiteclicking here


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