The updates to the minimum wage and INSS contributions have direct impacts on the finances and obligations of companies. The adjustment to R$ 1,518.00, effective from January 2025, requires doubled attention to payroll, charge calculations, and tax planning.

In addition, the new INSS payment schedule presents specific dates that companies and employees must monitor to avoid delays and penalties. Check below everything you need to know to keep your company compliant and optimize management.

New Minimum Wage of R$ 1,518 in 2025: What Changes for Companies?

The adjustment of 7.5% in the minimum wage, established by Decree No. 12,342, aims to follow inflation (INPC) and ensure a small real gain. However, for companies, this change brings some challenges:

• Increase in labor costs: Charges such as FGTS, INSS, and the 13th salary will now be based on the new minimum wage value.

• Update of base salaries: Companies that have employees with salaries close to the minimum must reevaluate their salary ranges.

• Impact on benefits: Transportation vouchers, meal vouchers, and bonuses may be adjusted depending on the company’s policy.

Practical example: If a company has five employees who received the old minimum wage of R$ 1,412.00, the additional cost solely for payroll will be approximately R$ 530.00 per month, considering INSS and FGTS.

New INSS Calendar for February 2025

Staying attentive to the INSS payment dates is essential to avoid delays and ensure that benefits are collected correctly. See below the updated schedule:

Benefits of up to one minimum wage

• Final 1 and 6: February 3

• Final 2 and 7: February 4

• Final 3 and 8: February 5

• Final 4 and 9: February 6

• Final 5 and 0: February 7

Benefits above one minimum wage

• Final 1: February 6

• Final 2: February 7

• Final 3: February 8

• Final 4: February 9

• Final 5: February 10

Tip: Use financial automation systems to ensure control of dates and avoid forgetfulness that may generate fines.

Social Security Contributions and INSS Table 2025

The new progressive INSS table is already in effect and has a direct impact on company collections. Check below the updated ranges:

Impact on Profit Sharing and Employer Charges

• Companies opting for Presumed Profit: The employer’s INSS of 20% remains mandatory, applying to the payroll.

• Startups with reduced payroll: Can evaluate remuneration strategies via profit sharing to reduce charges.

🔍 Tip: Reviewing remuneration strategies can lead to significant savings in tax payments.

Tax Planning and Necessary Adjustments

With the adjustment of the minimum wage and the new INSS table, it is essential for companies to adopt efficient tax planning practices:

• Simulations of tax scenarios: Evaluate the tax burden under different regimes (Simples Nacional, Presumed Profit, etc.).

• Accounting automation: Implement tools for automatic payroll calculations and tax guides.

• Analysis of operational costs: Identify bottlenecks that can be optimized to balance the increase in expenses with payroll.

🔍 Tip: Reevaluating the tax regime at the beginning of the year can avoid unnecessary expenses and maximize the profitability of the business.

How to Mitigate Impacts and Keep Compliance?

For companies seeking administrative and financial efficiency, some actions are essential in light of the changes in 2025:

• Digitalization of administrative processes: Reduces manual errors and speeds up labor and tax calculations.

• Payroll automation: Facilitates adaptation to the new tables and avoids delays in collections.

• Monitoring tax obligations: Staying updated on legal changes ensures compliance and avoids penalties.

🔍 Tip: Specialized consultancies help companies adapt to changes and identify opportunities for reducing tax costs.

The update of the minimum wage to R$ 1,518.00 and the new INSS payment schedule in 2025 are challenges that can be turned into opportunities for companies that adopt efficient strategies and invest in automation. Keep a close eye on these changes and keep your company prepared to grow sustainably.