Overview
- An official order in the Diário Oficial da União on January 12 formalizes the 2026 adjustment effective January 1.
- The minimum benefit is set at R$ 1,621.00, matching the new national minimum wage now in force.
- More than 12.2 million beneficiaries with payments above the floor are covered, with corrected amounts deposited from February 3 under the INSS calendar.
- Employee contribution bands were updated to 7.5%, 9%, 12% and 14% by salary range, with January payroll contributions collected in February under the new brackets.
- The full 3.9% applies only to those on the rolls on January 1, 2025, while later concessions receive month-by-month proportional adjustments.