Tax & Compliance
Brazil's federal Social Security institute (Instituto Nacional do Seguro Social).
INSS is Brazil's federal social security institute, collecting pension contributions and paying retirement benefits. CLT employees contribute 7.5%–14% of salary. Properly documented mileage reimbursement does not count as wages under Brazilian Law 8,212/91 art. 28 §9°, so it triggers no extra INSS for either side.