Individual contributors (self-employed or self-employed professionals) have a different way of contributing funds to retire. As they are their own bosses, they need to invest for themselves to guarantee access to benefits such as sickness benefit, disability, maternity pay and others. The payment date, the calculated amount and the payment method are established by the agency itself.

Payment is not optional. Despite this, many still do not follow the law and are exposed to paying retroactively. The fact of having opted for other types of retirement, such as private retirement, for example, does not exempt the payment of INSS, recorded in the Income Tax Declaration.

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