Brazil has published Ordinance No. 477 of 12 January 2021 in the Official Gazette, which sets out the progressive social security contribution table for 2021 as follows:

• up to BRL 1,100.00 - 7.5%
• from BRL 1,100.01 to 2,203.48 - 9%
• from BRL 2,203.49 to 3,305.22 - 12%
• from BRL 3,305.23 to 6,433.57 - 14%

The Ordinance also sets the minimum and maximum contribution basis for 2021, which may not…