Social security contributions in the temporary contract: who is liable and what the MPF requested

The temporary contract has the same social security effects as any employment relationship: contribution to the INSS (social security), FGTS (severance fund) deposits and registration in the CNIS (the national social information registry). The difference is the three-party structure (worker, temporary-work agency and client company), which raises the question: who answers if the contribution is not paid? This guide gathers the rule, how to check contributions and the paths when they are missing.

1. Direct answer

The temporary-work agency (ETT) is the employer and pays the contributions. The client company is secondarily liable for the labor obligations of the period, and payment of social security contributions follows art. 31 of Law 8.212/1991 (Law 6.019/1974, art. 10, §7). The worker can check whether contributions were paid by consulting the CNIS and the FGTS statement.

2. Legal basis

• Law 6.019/1974, art. 10, §7: the contracting company is secondarily liable for the labor obligations of the temporary-work period, and social security contributions follow art. 31 of Law 8.212.
• Law 8.212/1991, art. 22: employer contribution on the payroll.
• Law 8.212/1991, art. 30: the company is obliged to collect the insured employee's contribution, deducting it from pay, and to pay it on time.
• Law 8.212/1991, art. 31: deals with the withholding, by the contracting party of services provided through labor assignment, of a percentage of the gross value of the invoice for payment to Social Security.
• Law 8.036/1990, art. 15: the employer deposits the FGTS monthly.
• Penal Code, art. 168-A: defines social security misappropriation (failing to pass on to Social Security the contributions collected from contributors), within the jurisdiction of the Federal Courts when there is harm to Social Security.

3. Who does what

1. The ETT: registers the worker, deducts the employee's contribution, pays its share and the employer's, and deposits the FGTS.
2. The client company: pays the ETT the contract amount and, in art. 31 cases, withholds the social security contribution percentage from the invoice.
3. The worker: follows their contributions and may ask for correction.
4. The State: Federal Revenue Service (contributions), INSS (benefits) and Caixa (FGTS).

4. How to check whether contributions were paid

1. CNIS (Meu INSS): shows employment relationships, remunerations and contributions. Divergences appear as pending items or indicators.
2. FGTS statement (Caixa app or website): shows the monthly deposits.
3. Payslip: confirms the INSS deductions reported.
4. eSocial: the remuneration (S-1200) and dismissal (S-2299) events feed the CNIS.
5. Payment slips and declarations (GFIP/DCTFWeb): the company may be required to present them.

Compare, month by month, the payslip amount, the INSS deduction, the remuneration in the CNIS and the FGTS deposit. The divergence among these numbers is the main indication.

5. What to do if contributions are missing

1. Ask the company for regularization, in writing, indicating the months.
2. Ask the INSS to review the CNIS, with the employment documents (contract, payslips, work card).
3. Ask, in the labor court, for payment of contributions on the amounts recognized in the judgment and for the FGTS deposit.
4. Notify the Federal Revenue Service or the Public Prosecutor's Office when there is an indication of crime.
5. Keep evidence of the employment relationship for social security purposes: contribution time can be recognized in a separate action.

6. Points of attention

• Entry in the CNIS may take months to reflect eSocial events.
• Payment by the ETT does not remove the client company's secondary liability for labor obligations.
• Labor and social security limitation periods are different.
• The strongest evidence is the cross-check among payslip, CNIS and FGTS statement.
• A payslip deduction without the corresponding payment is the point of greatest interest to a criminal inquiry.

7. The social security front of the case

In the case of the claimant's contract with Page Interim, at Pernod Ricard Brasil, the dossier records:

• 03/08/2026: the claimant notified the Federal Police (Comunica PF 2026.08.03.113211.432) of the issue of social security contributions in the temporary contract.
• 04/08/2026: the Federal Police registered Criminal Report no. 2026.0085100 (SEI 08500.032534/2026-13).
• 06/08/2026: the MPF registered a statement (20260063995).
• 27/10/2026: the MPF requested the Federal Police to open an inquiry (SEI 08500.048402/2026-11), based on Notícia de Fato no. 1.34.001.007436/2026-23.

This front runs separately from the proceeding of the 10th Federal Criminal Court (no. 5005483-74.2026.4.03.6181), which deals with instrument ID c28562b and was converted into a police inquiry on 24/07/2026. The main labor case is no. 1000293-10.2026.5.02.0050.

8. Practical roadmap for the temporary worker

1. At the end of the contract, pull the CNIS and FGTS statements.
2. Compare them with the payslips for the period.
3. If there is a divergence, ask the ETT in writing to regularize.
4. Keep protocols and answers.
5. If necessary, take the divergence to the labor court and the Public Prosecutor's Office.
6. Follow the CNIS in the following months.

9. Frequently asked questions

Who is the debtor of the contributions? The employer, here the ETT, without prejudice to the client company's liability.

Can the worker be harmed if the company did not pay? Yes, in the count of time and waiting periods. There are ways to prove the relationship for social security purposes.

Is a payslip deduction without payment a crime? It may constitute social security misappropriation (art. 168-A of the Penal Code), depending on the circumstances, which the competent authority investigates.

Can unpaid FGTS be collected? Yes, in the labor court and by the inspectorate, subject to limitation periods.

Practical cases and advanced questions

Hypothetical example 1: deduction without payment. The payslip shows an INSS deduction of R$ 200.00 a month, but the CNIS does not record contributions in the corresponding months. The worker should keep the payslip and the CNIS statement, ask the company to regularize and, without an answer, take the divergence to the labor court and the Public Prosecutor's Office.

Hypothetical example 2: partial payment. The CNIS records contribution on base salary, but not on the overtime paid. This may affect the calculation of future benefits. Correction requires proof of payment of the overtime.

Hypothetical example 3: FGTS deposited late. Deposits appear in the statement only months after they were due. The worker may ask for monetary adjustment and the late-payment fine, in addition to notifying the inspectorate.

Question: is the client company liable for unpaid INSS? The client company is secondarily liable for the labor obligations of the period and follows the art. 31 regime of Law 8.212 as to social security contributions. The extent of liability in each case depends on the evidence and the applicable law.

Question: is contribution time lost? Not necessarily. The relationship may be recognized in the labor court or through a social security action, with proof of the work.

Question: who investigates the crime of social security misappropriation? The Federal Police and the Federal Prosecutor's Office, when there is harm to Social Security. Registration of a criminal report and a request for an inquiry are the initial steps.

Question: how long does CNIS regularization take? It varies. Requests with complete documentation are analyzed faster.

Know your rights: Temporary work: rights, deadlines and rules (2026) · Labor rights guide