Meaning of Gps in Accounting

What is GPS in Accounting:

GPS means Guide to Social Security, a document for the payment of insurance collected by the National Social Security Institute (INSS), an autarchy of the Federal Government of Brazil, which guarantees to the taxpayer retirement, death pension, sickness aid, maternity aid, accident aid , Among others, provided by law.

The collection of the GPS can be done by the company where the employee is contracted, being deducted from the salary of the employee, as well as the individual taxpayer, optional taxpayer, domestic employer and the special insured, by means of the payment of a card. From the site (http://bestitude.com/) you can get more information of the GPS.

In order to be entitled to Social Security benefit, the taxpayer must pay monthly, during a determined period, the individual taxpayer, the individual and the domestic employer (relative to the employee), who are collecting on the amount.

The rates for payment of GPS contributions vary according to the salary and type of worker, and are available from the Social Security website.

GPS contributors are ranked in:

Employee – workers hired with a formal contract, temporary workers, people who render services to public agencies without conducting a competition, Brazilians working in national companies established abroad, among others.

Individual taxpayer – those who are self-employed and workers who provide services to companies, without employment relationship.Among the individual taxpayers are taxi drivers, members of cooperatives, street vendors, day laborers, electricians, etc.

Optional contributors – all those over 16 who do not have their own income, but contribute to Social Security.Among them are the students, the housewives etc.

Household employees – all workers who provide services in private households, provided the activity is not for profit to the employer.Among them are the domestic servants in general, nurse, housekeeper, gardener, homemaker, etc.

Special taxpayer – any worker who carries out his work in rural activity for the subsistence of his own family.This classification also includes fishermen.

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