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Income Criterion Change for PIS/Pasep Alters Eligibility From 2026 and May Reduce the Number of Beneficiaries Over the Years, With Direct Impact on Formal Workers in the Private Initiative and Public Sector, According to Rules Already Defined by the Federal Government.
Starting in 2026, the Salary Bonus PIS/Pasep will be impacted by a gradual change in the main eligibility criterion.
The income ceiling for entitlement to the benefit will no longer follow the logic of two minimum wages and will only be adjusted for inflation measured by the INPC.
According to experts and official documents, the change is expected to reduce, over time, the number of workers fitting into the program’s rules.
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Currently, access to the bonus considers the average monthly salary of the worker in the base year, typically two years before the payment.
In the 2025 calendar, which uses 2023 data, those who earned, on average, up to two minimum wages during the period were entitled to the benefit.
In 2023, this limit corresponded to R$ 2,640, considering that the minimum wage was set at R$ 1,320 starting in May of that year.
New Rule for PIS/Pasep and the Income Ceiling From 2026
With the new rule, the income parameter will undergo a transition process.
The reference will no longer be automatically linked to the minimum wage and will be adjusted exclusively based on the variation of the INPC.
In practical terms, this means that the income ceiling will continue to be adjusted for inflation, but will not incorporate any real increases in the national minimum wage.
According to information from the Ministry of Finance, the change has been structured gradually.
The practical effects will start to appear from 2026 due to the use of the base year in calculating the benefit.
Although the rule has been defined beforehand, the impact on who will or will not be entitled to the bonus only occurs when income data begins to be assessed under the new criterion.
Experts explain that, while the PIS/Pasep ceiling will be limited to the INPC, the minimum wage will follow its own adjustment policy.
Currently, the national minimum wage is adjusted for inflation and can incorporate economic growth within the limits set by the fiscal framework.
This mechanism tends to widen the gap between the value of the minimum wage and the income limit of the bonus over time.
Reduction in Beneficiaries of the Salary Bonus Is on the Radar
The potential reduction in the number of beneficiaries appears in both technical assessments and analyses by professionals in the labor field.
According to lawyer Mayra Saitta, who specializes in Business Law and Accounting, the change could generate significant savings in the early years.
“The projection is that there will be a reduction of around 30% to 40% in savings already in the first year.
And reaching 50% in two years,” says the lawyer, in an estimate mentioned in the original text.
Another point highlighted by experts is that the new design of the benefit is likely to gradually restrict the eligible audience.
For labor lawyer Márcia Cleide Ribeiro, the central factor is the difference between the correction rules.
She states, “the minimum wage receives annual adjustments, while the maximum income value for annual access to PIS/Pasep will not accompany this increase, as it will be updated only by the INPC.”
From the government’s perspective, the justification presented is one of focusing public spending.
In official materials, the Treasury argues that, with the appreciation of the minimum wage and the evolution of the labor market, the bonus has started to reach workers with higher incomes.
This scenario would have motivated the revision of the criterion to concentrate the benefit on lower income brackets.
Value of PIS/Pasep Does Not Change With the New Rule
Despite the change in the income criterion, the method of calculating the salary bonus has not changed.
According to the Ministry of Finance, the amount paid remains proportional to the number of months worked in the base year.
The limit remains at up to one minimum wage in effect in the year of payment.
This means that for those who continue to meet all the requirements, the benefit follows the same current logic.
There is no reduction in the individual value of the bonus as a result of the new eligibility rule, according to the official information available.
Difference Between PIS and Pasep in Paying the Bonus
The Salary Bonus is processed through two distinct programs.
The PIS is paid to workers in the private sector by the Caixa Econômica Federal.
The Pasep is aimed at public servants, with payments made by the Banco do Brasil.
In the 2025 payment calendar, data from the Ministry of Labor and Employment indicates that 26,470,177 workers were identified as entitled to the salary bonus.
Of this total, 26,317,733 payments had already been made by the latest update.
The disbursement reached R$ 30.6 billion, with a coverage rate of 99.42% of workers eligible during that cycle.
Requirements Beyond Income to Receive the Salary Bonus
In addition to meeting the average monthly income limit, the worker must fulfill other criteria to access PIS/Pasep.
It is required to be registered in the program for at least five years, counted from the first formal link.
It is also required to have exercised a paid activity for at least 30 days in the base year, whether consecutive or not.
Another requirement is that the employer must have correctly reported the worker’s data in the eSocial.
Experts warn that inconsistencies in registration may prevent payment, even when other criteria are met.
The inquiry about the right to the benefit can be made through the Digital Work Card and the official channels of the federal government.
The payment calendar for 2026 is expected to be released in December, following the standard adopted in previous years.
With the new rule already defined and practical effects expected from 2026, monitoring average income in the base year and verifying the information provided by the employer becomes even more crucial for those relying on the salary bonus.
How will this change alter, over the next few years, the profile of workers who can access the benefit?
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