The last increase to the maximum salary subject to social security contributions, to calculate the social benefits granted by the Institute of Social Security (INSS), which is established in the Decree 37-2013 of Amendment to Decree No. 975 "General Bylaws to the social Security Law", is effective since this January, 2018.

As established in the Decree mentioned before, the salary ceiling will be adjusted by INSS, based upon the annual variation of the average salary of insured persons. The maximum salary subject to social security contributions for this year will be C$88,005.78 (approximately US$2,885), which represents a 6.09% increase while compared to the maximum salary effective during 2017.