The value of the INSS pro-labore underwent a significant change in 2025 due to the adjustment of the Brazilian minimum wage, which increased from R$ 1,412 to R$ 1,518. Although the contribution percentage remains the same, the amount to be collected has increased.

Check out this article to see everything that has changed and how it may impact entrepreneurs who receive pro-labore.

What is Pro-Labore and why is it important?

Pro-labore is a type of fixed monthly remuneration paid to partners who perform functions in the company. Unlike profit distribution, pro-labore requires the collection of taxes such as INSS and Income Tax.

In addition to being mandatory, pro-labore guarantees access to important social security benefits, such as:

• Retirement;

• Sickness allowance;

• Maternity salary;

• Death pension for dependents.

  
  

Changes in INSS Pro-Labore in 2025

With the new minimum wage, the calculation base for INSS pro-labore has also been adjusted. Although the percentage of 11% remains the same, the amount collected in reais has changed:

• Before: With the minimum wage of R$ 1,412, the collection was R$ 155.32.

• Now: With the minimum wage of R$ 1,518, the collection increases to R$ 166.98.

For partners who receive pro-labore above the minimum wage, the collection is proportional to the amount paid, respecting the INSS ceiling, which in 2025 is R$ 8,157.40, resulting in a maximum contribution of R$ 897.32.

INSS Pro-Labore Percentages by Tax Regime

Depending on the company's tax regime, the calculation of INSS pro-labore may vary:

• Simples Nacional: Collection of 11% on pro-labore. Companies classified under Annex IV must collect an additional 20% on the gross amount.

• Presumed Profit: Collection of 20% on pro-labore for the company and 11% for the partner.

  
  

IR Pro-Labore Table 2025

The Income Tax (IR) on pro-labore is calculated based on the progressive table of the Federal Revenue. See the updated percentages for 2025:

Care in the Collection of Pro-Labore

To avoid errors in the collection of INSS and IR on pro-labore, it is essential to:

1. Organize monthly payments: Make sure the collection is done correctly and within legal deadlines.

2. Follow tax changes: Stay informed about updates on values and percentages published by the government.

3. Count on accounting support: Consulting a specialized accountant can prevent errors that result in fines and tax problems.

   
   

With so many changes and details to observe, having an efficient financial management is essential to ensure your company complies with tax regulations. Stay alert and keep your finances organized.