Brazil has published Ordinance No. 26 of 10 January 2023 in the Official Gazette, which sets out the progressive social security contribution table for 2023 as follows:

• up to BRL 1,302.00 - 7.5%
• from BRL 1,302.01 to 2,571.29 - 9%
• from BRL 2,571.30 to 3,856.94 - 12%
• from BRL 3,856.95 to 7,507.49 - 14%

The Ordinance also sets the minimum and maximum contribution basis for 2023, which may not …