The Instituto Nacional do Seguro Social (English: National Social Security Institute) or INSS is a Brazilian government agency linked to the Ministry of Labor and Employment that collects contributions for the maintenance of the General Social Security System (RGPS), which is responsible for paying retirement pensions, maternity, death, reclusion, sickness and accident benefits, and other services belonging to the core of Exclusive State Activities, for those who are entitled to these benefits in accordance with the law.

[1][3] The institute has an administrative staff of almost 18,000 active employees, located in all parts of the country, who provide face-to-face assistance to more than four million people every month.

It has a highly diversified network of around 1,500 service units, known as Social Security Agencies (APS), present in every state of the Federation.

[4] The income paid by the Social Security system is used to ensure the support of the worker and their family when they lose their ability to work due to illness, accident, pregnancy, imprisonment, death or old age.

On 17 June 2015, then-president Dilma Rousseff signed the Federal Law 13,135, which established adjustment measures to reduce costs.

Under this system, the Instituto Nacional de Previdência Social (INPS) only kept the power to grant benefits, while INAMPS was responsible for providing medical assistance to insured people and the Instituto de Administração Financeira da Previdência e Assistência Social (IAPAS) was responsible for financial management.

[3] At the beginning of 1985, the Federal Police exposed INAMPS' fraudulent scheme with around 30 hospitals out of the 179 affiliated, revealing a shortfall of around Cr$1.5 trillion.

When the employee's salary is higher than the maximum contribution limit, it is only allowed to deduct an established amount, called the cap.

Social security laws change quite frequently, so the current table of INSS deductions from salary is:[6] There are different contribution rates for Individual Contributors.

12,470 of 31 August 2011 introduced a contribution rate of 5% of the minimum wage for all citizens who do not work, have no income of their own, belong to a low-income family and are registered in the Federal Government's Single Registry for Social Programs.