Brazil has published Ordinance No. 12 of 17 January 2022 in the Official Gazette, which sets out the progressive social security contribution table for 2022 as follows:

• up to BRL 1,212.00 - 7.5%
• from BRL 1,212.01 to 2,427.35 - 9%
• from BRL 2,427.36 to 3,641.03 - 12%
• from BRL 3,641.04 to 7,087.22 - 14%

The Ordinance also sets the minimum and maximum contribution basis for 2022, which may not …