When Voluntary Contributions Are Worth It in 2026

This page is a translation of the original Portuguese text, provided for convenience. It deals with Brazilian law. If there is any discrepancy, the Portuguese version prevails. Read the original in Portuguese

What a Voluntary Insured Person Is

A voluntary insured person (segurado facultativo) is anyone over age 16 who does not have paid work but chooses to contribute voluntarily to INSS (Brazil’s National Social Security Institute) to keep or earn social security rights. This includes homemakers, students, unemployed people, unpaid building managers, and scholarship recipients.

Each rule has different requirements, and which one works best for you can depend on your contribution history.

Voluntary contributions deserve careful thought, because they involve a monthly cost and a choice of contribution rate. The firm can advise you on the best option for your situation. Learn about our services in practice areas.

Contribution Rates Available in 2026

• 20% on an amount between the minimum and the ceiling (R$ 303,60 to R$ 1.695,11): the standard plan, which gives you the right to retirement based on contribution time and all the transition rules
• 11% on the minimum wage (R$ 166,98): the simplified plan, which gives you the right only to retirement by age, paid at one minimum wage
• 5% on the minimum wage (R$ 75,90): available only to homemakers from low-income families (registered in CadÚnico, Brazil’s Single Registry for social programs, with family income of up to 2 minimum wages)

When Contributing Is Worth It

Voluntary contributions pay off in the following scenarios:

1. Keeping your insured status: if you lost your job and want to keep your rights to sickness benefits, survivor’s pension, and other benefits while unemployed
2. Meeting the minimum contribution period (carência): if you are only a few contributions short of the minimum period for a benefit (12 contributions for sickness benefits, 180 for retirement)
3. Completing your contribution time: if you are close to meeting the requirements of a transition rule
4. Protecting your family: contributing preserves your dependents’ right to a survivor’s pension and your right to maternity pay

When Contributing Is NOT Worth It

In some cases, voluntary contributions may not be the best choice:

• If you have already met all the requirements for retirement (you only need to apply)
• If your grace period is still running (12 to 36 months without contributing)
• If a private investment offers a higher return than the projected social security benefit
• If you do not need INSS benefits (you have health insurance, financial reserves, and so on)

Use our tools to calculate whether contributing makes sense in your case.

How to Pay Your Voluntary Contribution

1. Generate the Social Security Payment Slip (Guia da Previdência Social, or GPS) on the website of the Receita Federal (Brazil’s Federal Revenue Service) or in the Meu INSS app
2. Payment code: 1406 (monthly) or 1457 (quarterly) for the 20% rate
3. Code 1473 (monthly) or 1490 (quarterly) for the 11% rate
4. Code 1929 (monthly) or 1937 (quarterly) for the 5% rate
5. Pay by the 15th of the month after the reference month

With the Social Security Reform (Constitutional Amendment (EC) 103/2019), the retirement rules changed significantly. Under the permanent rule, the minimum age is now 62 for women and 65 for men. If you were already contributing before the reform, transition rules may work in your favor, including the points system, the 50% or 100% toll (pedágio), and the progressive minimum age.

Social security planning is essential if you want to retire with the best possible benefit. Reviewing your CNIS (National Social Information Registry), checking for unrecorded employment relationships, and calculating your contribution time under different rules make it possible to identify which type of retirement is most advantageous for each insured person.

We recommend that you regularly check your social security statement on Meu INSS to confirm that all your employment relationships and contributions are correctly recorded. Errors in the CNIS can be corrected administratively or in court, which prevents losses in the calculation of your contribution time and benefit amount.

Choosing the Right Rate

The choice among 5%, 11%, and 20% depends on your goals:

• 5%: ideal for low-income homemakers who want basic protection (retirement by age at one minimum wage)
• 11%: good value if you need to keep your insured status and want retirement by age at one minimum wage
• 20%: necessary if you want retirement based on contribution time (transition rules) or a benefit above one minimum wage

Learn more in the firm’s guide: Planning for Special Retirement in 2026.

Frequently Asked Questions

What are the retirement transition rules after the Reform?

EC 103/2019 created transition rules for people who were already contributing before the reform: the points system, the progressive minimum age, the 50% toll, and the 100% toll. Each rule has different requirements, and which one works best for you can depend on your contribution history. Social security planning is essential to identify the best option.

How can I check whether my contribution time is correct at INSS?

You can view your social security statement on Meu INSS, under the “Contribution Statement (CNIS)” option (“Extrato de Contribuição (CNIS)”). The document shows all the employment relationships and contributions on record. If you find discrepancies, you can request a correction through Meu INSS or by calling the 135 hotline (Central 135), submitting supporting documents.

Can I retire with a benefit higher than the minimum wage?

Yes. The amount of your retirement benefit depends on the average of your contribution salaries over your working life. If you contributed on amounts above the minimum wage, your benefit will be proportional to that average, up to the INSS ceiling. Social security planning can help you identify strategies to maximize your benefit.

As informações deste artigo são de caráter informativo e não substituem consulta jurídica individualizada. Cada caso possui particularidades que exigem análise específica.