By Summary
Yes. A Brazilian living abroad can contribute to INSS, Brazil's National Social Security Institute, as a voluntary contributor (segurado facultativo) (Decree 3.048/1999, art. 11, § 1, X), paying 20% on an amount of their choice between the minimum wage and the INSS ceiling, or 11% on the minimum wage (Law 8.212/1991, art. 21). Anyone who has worked in a country that has a social security agreement with Brazil, such as Portugal, Spain, the United States and Japan, can add up the time in both countries to meet the retirement requirements. Once retired, the benefit keeps being paid to someone living abroad, as long as the proof of life is done every year at the consulate or with an apostille (Decree 3.048/1999, art. 179, § 8-A). Rocha Advogados, based in Goiânia, Brazil, advises Brazilians in any country on contributions, retirement and claims before INSS.
I live abroad, can I pay INSS?
Yes. Decree 3.048/1999, which regulates Brazilian Social Security, expressly lists the Brazilian resident or domiciled abroad among the people who may join INSS as a voluntary contributor (art. 11, § 1, X). Since 2020 the text no longer contains the exception for those who already contribute in their country of residence, so a Brazilian who works and pays social security in Portugal or Spain can also keep paying INSS. Rocha Advogados, based in Goiânia, Brazil, assists Brazilians abroad who want to keep contributing in order to retire in Brazil or to claim their retirement from a distance.
A voluntary contributor is someone who does not carry out an activity that makes contributions in Brazil mandatory and decides to pay on their own (Law 8.213/1991, art. 13). Membership only takes effect from registration and the first payment, with no retroactive effect (Decree 3.048/1999, art. 11, § 3). That is why anyone who wants to start should register right away, because the earlier period cannot be paid later.
Is someone who works abroad required to pay INSS?
In most cases, no. The obligation exists for specific situations described in art. 11 of Law 8.213/1991. A mandatory contributor is, for example, the Brazilian domiciled and hired in Brazil to work as an employee at a branch or agency of a Brazilian company abroad (art. 11, I, c). Also mandatory is the Brazilian civilian who works for the Federal Government abroad in official bodies, unless insured under the law of the country of residence (art. 11, I, e).
In those cases the employer makes the payment. A Brazilian hired directly by a foreign company contributes to that country's social security, and for them paying INSS is a choice.
How much does it cost to pay INSS as a voluntary contributor living abroad?
Law 8.212/1991 provides three rates for the voluntary contributor. The standard rate is 20% on the contribution salary chosen by the person, between the minimum wage and the INSS ceiling (art. 21). It gives the right to all benefits and allows the time to be used in other pension regimes. The reduced rate is 11% on the minimum wage and excludes retirement based on length of contribution (art. 21, § 2, I).
The third rate, 5% on the minimum wage, is only for someone with no income of their own who is dedicated to housework in their own home and belongs to a low-income family registered in CadÚnico, the federal social programs register, with income of up to 2 minimum wages (art. 21, § 2, II, b, and § 4). This situation is uncommon for people living abroad. Anyone who paid 11% and later wants to use the time for another retirement or for counting in a public servants' regime can top up the difference to 20%, with interest (art. 21, § 3).
How do I pay INSS while living in Portugal, Spain or the United States?
Payment is made with the Social Security Payment Slip, the GPS (Guia da Previdência Social), which the contributor issues on Meu INSS or on the Federal Revenue Service (Receita Federal) website. The due date is the 15th of the month following the reference month (Law 8.212/1991, art. 30, II). According to INSS, the codes most used by voluntary contributors are 1406 for the standard monthly plan, 1457 for the standard quarterly plan and 1473 for the simplified monthly plan.
In practice, Brazilians living in Portugal, Spain or the United States usually pay the slip through the banking app of the account they kept in Brazil, or leave the payment to a relative, always with the slip in the contributor's CPF (Brazilian taxpayer number) and NIT (social security number). Once registered, a voluntary contributor can only pay overdue months while they have not lost insured status (Decree 3.048/1999, art. 11, § 4), and that status is kept for up to 6 months after the last contribution (Law 8.213/1991, art. 15, VI).
I live abroad, can I retire in Brazil?
Yes, by meeting the requirements of Brazilian law. For those who started contributing after November 13, 2019, Constitutional Amendment 103/2019 requires 62 years of age and 15 years of contributions for women, and 65 years of age and 20 years of contributions for men (art. 19). For those who were already members before the reform, the transition rule requires 15 years of contributions for both, with 65 years of age for men and 62 for women (art. 18).
The minimum contribution period (carência) for age-based retirement is 180 monthly contributions (Law 8.213/1991, art. 25, II). Months paid as a voluntary contributor from abroad count, as do months of formal employment in Brazil, which is why the first step is to check the CNIS, the contribution statement available on Meu INSS.
Does time worked in Portugal, the United States or Japan count for INSS?
It counts when Brazil has a social security agreement with that country. According to the INSS list consulted in October 2026, Brazil has bilateral agreements in force with Belgium, Canada, Chile, the Czech Republic, France, Germany, Greece, India, Italy, Japan, Korea, Luxembourg, Mozambique, Portugal, Quebec, Spain, Switzerland and the United States. There are also the Mercosur Multilateral Agreement and the Ibero-American Multilateral Social Security Convention.
The mechanism is called totalization: the time in both countries is added up to check whether the person meets the requirements. According to INSS, the amount paid by each country is proportional to the time contributed there in relation to the total time, and Decree 3.048/1999 requires the agreement to be applied to beneficiaries living abroad (art. 312). Anyone living in a country that does not appear on the list, such as the United Kingdom and Ireland, does not add foreign time and depends on contributing as a voluntary contributor.
How does the INSS proof of life work abroad?
Anyone receiving an INSS benefit must prove they are alive every year, and INSS may block payment until the proof of life is done (Law 8.212/1991, art. 69, § 8, V). For those living abroad, Decree 3.048/1999 states that the proof of life must be done at Brazilian embassies or consulates or through an apostilled document defined by INSS (art. 179, § 8-A).
At the consulate, the beneficiary appears in person and receives a life certificate (atestado de vida) signed by the consular authority, a route INSS itself describes as faster and cheaper. With the apostille, the beneficiary signs the form "Atestado de vida para comprovação perante o INSS" before a local notary and has the document apostilled within 30 days. The certificate is valid for 90 days from the apostille and is mailed to the INSS office indicated on the form for the country of residence.
How much tax is paid on an INSS pension when living abroad?
A pension paid or remitted to a resident abroad is subject to income tax withheld at source at 25% (Law 9.779/1999, art. 7). The rule applies to those who notified the Federal Revenue Service of their definitive departure from the country. When there is a treaty to avoid double taxation with the country where the person lives, the treaty may change that taxation, and this is checked case by case.
Step by step for someone living abroad
- Log in to Meu INSS with a gov.br account and download the CNIS, to see how much contribution time already exists in Brazil.
- Check whether the country where you live has a social security agreement with Brazil and gather proof of the contributions made there.
- Choose the voluntary contribution rate, 20% or 11%, according to the benefit you intend to receive.
- Register as a voluntary contributor and pay the first GPS, bearing in mind that the period before registration cannot be paid later.
- Pay the slips by the 15th of each month and do not let 6 months go by without contributing.
- Once you meet the age and time requirements, claim the retirement on Meu INSS or, if there is an agreement, through the social security body of the country where you live.
- Once retired, do the proof of life every year at the consulate or with the apostilled certificate.
What mistakes does Rocha Advogados see repeated?
In the cases Rocha Advogados handles, the first mistake is to stop contributing when leaving Brazil and only remember INSS years later, when the lost period can no longer be paid. The second is paying with the wrong code, such as 11% when the person needed 20%, and only finding out when claiming retirement. The third is ignoring time worked in a country with an agreement, which could complete the minimum contribution period at no extra cost. The fourth is letting the proof of life expire and having the benefit blocked.
Do I need to travel to Brazil to claim retirement or to sue INSS?
No. The claim is made on Meu INSS or, under international agreements, at the social security body of the country where the person lives. If INSS denies the benefit, a court action accepts the firm's power of attorney signed digitally (Code of Civil Procedure, art. 105, § 1), with no consulate involved. INSS itself has rules for registering an attorney-in-fact, and Rocha Advogados checks before filing whether the digital format will be accepted. The estimated timeline for each case is provided in writing before work begins.
Frequently asked questions
Can a Brazilian abroad pay INSS while also working and contributing in another country?
Yes. Decree 3.048/1999 admits as a voluntary contributor the Brazilian resident or domiciled abroad (art. 11, § 1, X), with no exception for those who contribute in their country of residence. In a country with an agreement, it is worth assessing whether the foreign contribution is already enough, because the time can be added up.
I live in Spain. How should I handle my INSS contributions?
A Brazilian living in Spain can use the Brazil and Spain agreement, which adds up the time in both countries, and can also contribute as a voluntary contributor through the GPS, due on the 15th of the following month (Law 8.212/1991, art. 30, II). The choice depends on how much is missing in the CNIS to reach retirement.
Is there a social security agreement between Brazil and Portugal, the United States and Japan?
Yes. All three countries appear on the INSS list of agreements in force, consulted in October 2026. Under the agreement, time worked in those countries can be added to time in Brazil to meet the benefit requirements. Each country pays the share proportional to the time contributed there.
Can I receive my INSS pension while living abroad?
Yes. Moving to another country does not cancel the benefit, and payment follows the agreement with the country of residence, where there is one (Decree 3.048/1999, art. 312). The condition is keeping the proof of life up to date.
What is the life certificate issued by a Brazilian consulate?
It is the statement signed by the consular authority that the beneficiary appeared in person, accepted by INSS as proof of life instead of the apostilled form (Decree 3.048/1999, art. 179, § 8-A). It must be renewed every year or whenever INSS asks.
Can I pay INSS arrears for the time I was already living abroad?
Only in part. The period before registration as a voluntary contributor cannot be paid (Decree 3.048/1999, art. 11, § 3). After registration, overdue months can be paid while the person has not lost insured status (art. 11, § 4), a status the voluntary contributor keeps for up to 6 months after the last contribution (Law 8.213/1991, art. 15, VI).
This content is for information only and does not replace advice on your specific case. No outcome is guaranteed, in line with Brazilian Bar Provision 205/2021.
Rocha Advogados, a law firm in Goiânia (GO), Brazil, serving Brazilians living abroad. Av. D, 419, 4º andar, Setor Marista. Lawyers in charge: Rafael Bispo da Rocha, OAB/GO 33.675, and Ivenise Uchôa de Almeida Rocha, OAB/GO 59.087. Online service for Brazilians in any country and in person in Goiânia.