Voluntary Social Security (INSS) calculator
Without a company or a formal employment contract, nobody withholds your Social Security — if you don't contribute on your own, those months don't count toward any retirement. Compare the 3 plans and see how much to pay per month.
The simplified plan is the cheapest of the three — 11% of the minimum wage — but only counts toward age-based retirement. It doesn't count toward time-based retirement.
A Social Security contribution — voluntary or not — is 100% deductible from income tax, with no cap, unlike a private pension plan (PGBL), which is capped at 12% of income. The full amount paid over the year goes on the itemized tax return.
Why the self-employed have to contribute on their own
A rideshare driver without a company (CNPJ) has no employer withholding Social Security from their pay — it simply isn't withheld. Without contributing on your own, as a voluntary contributor, those months don't count toward any retirement benefit, nor toward sick pay, maternity pay or a survivor's pension if you pass away.
The three voluntary INSS plans
The simplified plan costs 11% of the minimum wage, but only counts toward age-based retirement — not time-based retirement. The full plan costs 20% of an amount you choose between the minimum wage and the INSS ceiling, and it's the only one that counts toward everything: age, time of contribution, disability and pension. The low-income plan costs 5% of the minimum wage, but is restricted to people registered in CadÚnico with no income of their own — it doesn't apply to someone earning as a rideshare driver.
The income-tax deduction
A Social Security contribution, voluntary or not, is 100% deductible on the full (itemized) income-tax return, with no cap — unlike a private pension plan (PGBL), which is capped at 12% of taxable income. That lowers the real cost of contributing: part of what you pay during the year comes back in your refund.
Official sources for this calculator
The numbers used here come straight from the law and the government's own tables — not our own estimate. Click through to check each one at the original source.
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Self-employed INSS contribution (voluntary/individual)
Official INSS table, in force since January 2026: simplified plan at 11% of the minimum wage (doesn't count toward time-based retirement, only age-based); full plan at 20% of any amount between the minimum wage and the ceiling (counts toward everything); low-income voluntary plan at 5% of the minimum wage, restricted to CadÚnico-registered people with no income of their own — doesn't apply to someone earning as an app driver.
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Social security (INSS) contribution — no limit
Law No. 9,250/1995, art. 8, item IV: social security (INSS) contributions are 100% deductible on the annual return, with no cap — unlike PGBL, which is capped at 12% of income. A voluntary (self-employed, no CNPJ) contributor deducts the full amount paid during the year.
Frequently asked questions
Does a rideshare driver without a company (CNPJ) need to pay into Social Security to retire?
Yes. Someone with no formal employment contract and no CNPJ has nothing withheld automatically — without contributing on their own, as a voluntary contributor, those months don't count toward any retirement benefit, nor toward sick pay, maternity pay or a survivor's pension.
What's the difference between the simplified, full and low-income voluntary INSS plans?
The simplified plan costs 11% of the minimum wage, but only counts toward age-based retirement — not toward time-based retirement. The full plan costs 20% of an amount you choose between the minimum wage and the INSS ceiling, and it's the only one that counts toward everything. The low-income plan costs 5% of the minimum wage, but requires being registered in CadÚnico with no income of your own — not the case for someone earning as a rideshare driver.
Can a rideshare driver use the 5% low-income voluntary INSS plan?
In practice, no. That plan is restricted to people registered in CadÚnico with no income of their own — earning anything as a rideshare driver already counts as income, which disqualifies that rate. For that driver, the real options are the simplified plan (11%) or the full plan (20%).
Is a voluntary INSS contribution deductible from income tax?
Yes, 100%, with no cap — unlike a private pension plan (PGBL), which is capped at 12% of taxable income. A voluntary contributor can deduct the full amount paid during the year on the full (itemized) tax return.
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