Instituto Nacional do Seguro Social (INSS) Edition Current gov.br/inss file (no edition date printed; PDF of 28 August 2020) 1 page

INSS — Requerimento para Cálculo de Contribuição em Atraso (Late Contributions Calculation)

Ask the INSS to work out what you owe for past self-employed periods so they can count toward your retirement.

INSS request to calculate late contributions · Requerimento para Cálculo de Contribuição em Atraso
The official Instituto Nacional do Seguro Social (INSS) form, edition Current gov.br/inss file (no edition date printed; PDF of 28 August 2020) — blank
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INSS request to calculate late contributions (2026) Requerimento para Cálculo de Contribuição em Atraso — page 1 of 1
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What is INSS request to calculate late contributions?

If you worked as an individual contributor in Brazil — self-employed, autonomous or in rural work — and didn't pay INSS contributions at the time, those periods don't count toward your benefits until the contributions are paid. This form asks the INSS to calculate the amount due for up to three past periods.

You choose the purpose of the calculation: counting the period in the INSS general scheme (RGPS), by compensation (indenização) or backdating the start of contributions, or counting it in another scheme, such as a public servants' scheme, through a contribution-time certificate (CTC). You then list each period from month to month with the activity you carried out, tick the documents that prove it and sign a declaration.

FileIt guides you through each box in English, checks your CPF, NIT and the periods, and places the answers on the INSS PDF. The completed form is saved in your vault. FileIt never sends anything to the INSS.

Issued by
Instituto Nacional do Seguro Social (INSS)
Who fills it
The insured person with unpaid contributions for past periods
Periods
Up to three, each from a month to a month
Purposes
Counting in the RGPS, or reciprocal counting through a CTC
Edition
Current gov.br file (no date printed)
Pages
1

Who needs to fill out INSS request to calculate late contributions?

  • Self-employed and autonomous workers who didn't pay contributions for periods they worked.
  • Rural workers who want earlier periods of activity to count.
  • People planning their retirement who need missing periods counted.
  • Public servants who want to bring INSS periods into their own scheme through a CTC.

When to use INSS request to calculate late contributions

  • Before paying contributions for past periods, to get the amount calculated by the INSS.
  • When a retirement simulation shows gaps from periods of self-employed work.
  • When you need a contribution-time certificate that includes those periods.

What you need before you start

  • Your name, date of birth, mother's name, phone, address and CEP.
  • Your NIT / PIS / PASEP and CPF.
  • Your identity card number, issue date and issuer, and your work card (CTPS) details if you have one.
  • Each period's start and end month and the activity you carried out.
  • Documents proving the activity, such as contracts, receipts, tax returns or rural records.

What’s on INSS request to calculate late contributions

The 2026 edition has 1 page. FileIt asks for it in 5 parts, and it is signed by Applicant (requerente):

  1. 1. Basic information (informações básicas)Applicant (requerente)
  2. 2. Purpose of the calculation (finalidade do cálculo)Applicant (requerente)
  3. 3. Periods and activity (competências para cálculo / atividade exercida)Applicant (requerente)
  4. 4. Documents provided (documentos apresentados)Applicant (requerente)
  5. Declaration, place and date (local e data)Applicant (requerente)

How to fill out INSS request to calculate late contributions, step by step

1 1. Basic information

Your personal details, NIT, CPF, identity card and work card.

2 2. Purpose

Counting in the RGPS (compensation or backdating the start of contributions) or reciprocal counting through a CTC.

3 3. Periods

Up to three periods in MM/YYYY, each with the activity you carried out.

4 4. Documents

Tick each kind of document you hand in; for 'other documents' say which.

5 Declaration and signature

You acknowledge that you will owe differences if the payment doesn't match the stated purpose, and that a false declaration is a crime. Then the place, date and signature.

Common mistakes to avoid

  • Choosing the wrong purpose — RGPS counting and a CTC for another scheme are different.
  • Entering periods with the end before the start, or periods still in the future.
  • Listing a period without the documents that prove the activity.
  • Writing the NIT or CPF with a typing error.

After you fill it out

Print the form, sign it and gather the documents you ticked.

Hand it in as the INSS directs, through Meu INSS or at an agency.

Keep the copy FileIt saves in your vault, with the calculation the INSS sends back.

Fill out INSS request to calculate late contributions online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 50 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Instituto Nacional do Seguro Social (INSS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start INSS request to calculate late contributions now — it’s free

INSS request to calculate late contributions: frequently asked questions

Does this form pay the contributions?

No. It asks the INSS to calculate what is owed. Payment is a separate step once you have the calculation.

How many periods can I list?

The form has room for three. Use another copy for more.

What is a CTC?

A Certidão de Tempo de Contribuição certifies your INSS contribution time so it can be counted in another scheme, such as a public servants' scheme.

Can I sign it electronically?

The form doesn't ask for ink or a witness, so FileIt offers an electronic signature.

Official sources

FileIt is not affiliated with or endorsed by Instituto Nacional do Seguro Social (INSS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.