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The PIS/Pasep Will Have Important Changes Starting in 2026, When the Income Limit Will Be Adjusted Only by the INPC. The New Rule Is Part of the Government’s Fiscal Package and Is Expected to Gradually Reduce the Number of Workers Covered
The payment of the PIS/Pasep wage allowance, one of the main benefits for formal workers in Brazil, will undergo important changes starting in 2026. The new rules are part of the fiscal package approved by Congress at the end of 2024 and have a direct impact on who will be eligible to receive the benefit in the coming years.
The wage allowance is an annual payment of up to one minimum wage intended for private sector workers enrolled in PIS and for public servants enrolled in Pasep. To be entitled to the amount, it is necessary to have worked at least 30 days in the base year, have been registered for at least five years in the program, and have received up to two minimum wages per month.
With the change in legislation, however, this salary limit will no longer be adjusted by the national minimum wage.
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The New Rules Starting in 2026
Until 2025, access to the benefit still followed the old rules. Workers who, in the base year 2023, had an average income of up to two minimum wages, equivalent to R$ 2,640, received the PIS/Pasep. The amount paid was proportional to the months worked and calculated based on the minimum wage in effect at the time of payment, which reached R$ 1,518 for those who worked the full twelve months.
Starting in 2026, the calculation to determine who has the right to the allowance will change. Instead of following the adjustment of the minimum wage, the income limit will be adjusted exclusively for inflation measured by the INPC.
In practice, this means that the national minimum wage will continue to rise due to inflation plus real GDP growth, while the PIS/Pasep limit will increase only with inflation.
This difference tends to gradually restrict the number of workers eligible to receive the benefit. The federal government’s projection is that, by 2035, only those with a monthly income of up to one and a half minimum wages in the base year will remain included in the program.
Throughout the transition period, the minimum wage will continue to see real increases, but the PIS/Pasep will no longer keep pace with this rate.
Why the Government Decided to Change the Rules
The minimum wage in Brazil is adjusted considering inflation and economic growth, which generally ensures an increase above the variation in prices. If the PIS/Pasep limit remained linked to the national minimum wage, the number of eligible workers would increase with each adjustment, also increasing the federal government’s annual spending on the benefit.
By establishing that the income limit will be adjusted only by the INPC, the government states that the goal is to preserve the value of the allowance in light of the cost of living, but avoid rapid growth in public expenses.
The measure seeks to make the program more focused on lower-income workers and ensure fiscal sustainability in the long term.
Even with the changes in the calculation, the basic criteria for receiving the benefit remain the same. The worker needs to be enrolled in PIS/Pasep for at least five years, have performed formal paid work for a minimum of thirty days in the base year, and have their data correctly reported by the employer in RAIS or eSocial.
The benefit continues to be intended for private sector workers (PIS) and public servants (Pasep) who meet all the established requirements.
Payment Calendar and How to Check the Benefit
The official payment calendar for PIS/Pasep for 2026 will be defined by the Deliberative Council of the Workers’ Support Fund (Codefat) in December of this year. In 2025, the Ministry of Labor and Employment allocated R$ 30.7 billion for the payment of the benefit to about 25.8 million workers.
The last group, composed of those born in November and December, received the amount on August 15, and an additional batch was released on October 15 for individuals with data submitted past the deadline. All payments can be withdrawn until December 29, 2025.
To find out if they are entitled to the benefit, the worker can consult the Digital Work Card. It is necessary to update the app, log in with CPF and gov.br portal password, access the Benefits area and select Wage Allowance. The platform indicates whether the worker is eligible and, when available, presents amounts and payment dates.
Those working in the private sector can also check their PIS through the Caixa Trabalhador and Caixa Tem apps, which provide information about the allowance status and individual release calendar.
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