INSS deducted but not paid by the employer in Brazil: what to do

If the employer deducted INSS from your salary but did not pay it to social security, you do not lose the contribution time: for insured employees, payment is the employer's responsibility and is presumed made (Law 8,213/1991, art. 34). Deducting and not paying it over is the crime of social security misappropriation (Criminal Code, art. 168-A).

Quick summary

• Your time is protected: you only need to prove the job and the salary.
• Evidence: payslips, work card, contract, TRCT, bank statements.
• How to find out: compare payslips with your CNIS statement on Meu INSS.
• Where to report: the Federal Revenue Service, the Federal Prosecution Office and the Ministry of Labor.
• In the Labor Courts: you can ask for the contributions to be paid and the CNIS corrected.

How to check

1. Download your CNIS statement on Meu INSS.
2. Check month by month whether your pay appears.
3. Compare with payslips. Blank months or lower amounts indicate missing reports or payments.

What to do

• Fix it at the INSS: request an update of jobs and pay with payslips and work card.
• Ask the employer: request regularization in writing.
• Report it: non-payment can be reported to the Federal Revenue Service, which audits contributions, and to the Federal Prosecution Office (MPF), which handles social security crimes.
• Labor claim: you can ask for the contributions to be paid and compensation for losses, such as a denied benefit.

Frequently asked questions

Will I lose my retirement if the employer did not pay INSS?

No. An employee's time counts even without payment, if the job and salary are proven.

Is deducting and not paying INSS a crime?

Yes. Social security misappropriation carries 2 to 5 years of imprisonment, plus a fine.

What about FGTS not deposited?

That is a separate obligation. Check the FGTS app and see the dedicated guide.

Read more in this series

• CNIS: check your INSS contributions
• FGTS: checking and withdrawing
• How to read a payslip
• Index: complete guide to labor rights

Topic: this guide is part of Pay and benefits, with all the guides on the subject.