Brazil INSS Arrears Calculator

Estimate late-payment penalty, Selic interest, and total for a Brazilian INSS/GPS contribution from a user-supplied original amount.

How INSS arrears penalty and interest are estimated

Enter the original contribution amount and dates. The penalty uses 0.33% per late day, capped at 20% of principal.

Interest uses Selic from the month after due through the month before payment, plus 1% in the payment month.

When INSS arrears may be handled through Meu INSS

For contribuinte individual, INSS describes self-service for the last 5 years. For facultativo, the simple window is 6 months.

Outside those windows, old, retroactive, activity-proof, or contribution-difference cases may require Central 135, APS, or official review.

Selic interest, mora penalty, and the 20% cap

The post-2008 contribution penalty is daily and capped at 20%, so long delays stop increasing the penalty after the cap.

Selic depends on the payment month. This version uses the 2026-09-20 snapshot, with latest Selic available for 08/2026.

Why the official GPS amount can differ

SAL, Sicalc, Meu INSS, and Receita may account for holidays, category, payment code, period, evidence, prior payments, and rules not modeled here.

What this calculator does not include

It does not issue guides, calculate principal, validate CNIS, retirement, grace period, DIC, old periods, indemnity, MEI, eSocial, PGFN, or installment plans.

It also does not replace an accountant, lawyer, INSS, Receita Federal, Central 135, APS, SAL, Sicalc, PGMEI, or official systems.

Official sources

Use these channels to check rules, calculate official guides when applicable, or request service.

INSS: GPS calculationINSS: regularizationReceita: legal additionsReceita/Sicalc: Selic

Related calculators

These pages can help estimate nearby bases and effects without replacing official systems.

Current INSSNet salaryPJ salaryIncome taxFGTS

Topics like autonomous INSS, pro-labore, MEI, official GPS, and retirement need separate plans.

Disclaimer

Educational estimate with Receita/INSS sources accessed on 2026-09-20 America/Sao_Paulo. Official systems and professional review prevail.

FAQ

Does the calculator issue an official GPS?
No. It estimates legal additions for study and does not generate a guide, barcode, payment line, or official document.
Can I pay late INSS for any year?
Not always. Older periods can require evidence, indemnity, DIC, decadence review, or INSS service. This version blocks periods before 2008-12.
How does the mora penalty work?
This version applies 0.33% per day, capped at 20% of the original amount.
How is Selic interest applied?
It uses Selic from the month after due through the month before payment, plus 1% in the payment month.
Does it work for facultativo?
Only as a limited estimate. Facultativo competences outside 6 months may require official review and may not be valid just by paying.
Does it work for MEI?
No. MEI/DAS/PGMEI has its own scope and is not included in this calculator.
Does paying the estimate guarantee retirement time?
No. CNIS acceptance, grace period, insured status, CTC, and benefits depend on official rules and validation.
Why do I need to enter the original amount?
Because this version calculates only penalty and interest over a user-supplied principal. It does not define contribution salary, GPS code, ceiling, floor, or the right to pay.