Last year, 25.8 million workers benefited from PIS/Pasep. But, from 2026, the criteria for being entitled to the bonus will become stricter. Understand how the payment works, who is entitled to it and what has changed in the rules below.
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How the benefit is calculated
PIS-Pasep always uses data from two previous years as a reference. Thus, the PIS-Pasep 2026 has 2024 as a base year. In other words, any person having worked with a formal contract or as a civil servant for at least 30 daysconsecutive or not, in 2024, and received up to R$2,765.92 per month.
Previously, the criterion for qualifying for PIS-Pasep was to receive up to two minimum salaries per month, but this rule has changed (learn more about the new criteria below).
- Be registered with PIS/Pasep for at least five years, from the date of the first formal employment relationship. In other words, the worker must have been in the labor market since 2021 to benefit from the allowance in 2026;
- Have worked in a formal job for at least 30 consecutive days or not during the reference year considered;
- Ensure that your data for reference year 2024 is correctly entered by the employer in eSocial.
The value of the wage premium is proportional to the seniority of the worker during the reference year, in this case 2024. To know the amount that each worker will receive, we must use the value of the minimum wage (which, according to the latest government projections, will be R$1,621 in 2026), divide it by 12 and multiply by the number of months worked in 2024.
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Thus, the amount to be received varies from R$135.08 to R$1,621.00. Only those who worked from January to December 2024 receive the maximum amount.
These values take into account the most recent official estimate for the minimum wage adjustment in 2026. In other words, they are projections. The exact value will not be known until next year.
For those who have held more than one job with different salaries, the rule to know if they are entitled to the allowance is as follows: if the worker earned more than R$2,765.92 per month in a given period but, on average over the months worked, their salary was lower than this limit, they will be entitled to PIS/Pasep.
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It is therefore necessary to enter the salary received for each period worked into the calculator.
Remember that the reduction of R$2,765.92 is still an estimate, based on the already known inflation of 2024. The Ministry of Labor will officially inform the value when publishing the PIS/Pasep calendar, at the end of this year.
Until 2025, any worker whose average salary was less than two minimum salaries during the reference year – in the case of 2025, the year 2023, was entitled to the wage premium.
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But at the end of 2024, Congress approved a modification proposed by the government in the criteria for access to PIS/Pasep. The objective was to prevent real adjustments to the minimum wage from putting pressure on this expenditure.
In the future, only people whose income is less than 1.5 SMIC and not more than two SMIC will be entitled to the wage bonus.
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But a transitional rule was created to define the income criteria in the years to come. It works like this: the value of R$2,640 (equivalent to two minimum wages in 2023) will be used as the cutoff line with correction due by the INPC, which is the expanded consumer price index (INPC).
This value will be updated annually according to inflation and will become permanent when it corresponds to one and a half minimum wages. This transition period is expected to last until 2035.
Thus, for 2026, the income threshold to be entitled to the salary bonus will be BRL2,765.92which corresponds to the value of R$2,640 updated by the INPC 2024, or 4.77%.
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Jorge Matsumoto, partner in the labor field at Bichara Advogados, explains that, in practice, the salary ceiling to be entitled to the bonus is no longer two minimum salaries and a ceiling has been set in reais, which is R$2,640, corrected by the INPC:
—The salary bonus is now paid two years late: the allocation which comes out in 2026 relates to the 2024 payroll. This is exactly when the new rule comes into force. In other words: the reference year 2024 will already be analyzed according to the new income criteria. And this criterion starts at R$2,640 per month and will only be updated by the INPC. When analyzing whether the person who worked in 2024 is entitled to the bonus in 2026, the comparison will be: “the average salary in 2024 of this worker was lower than the ceiling in reais already adjusted for inflation”.
To check if they are entitled, the worker can access the Digital Work Card or the Caixa Trabalhador and Caixa Tem applications.
The bonus is paid by Caixa Econômica Federal (PIS) and Banco do Brasil (Pasep, for civil servants), preferably with a credit to a current account or digital account. Withdrawals can also be made at self-service kiosks and lottery points.
It will still be made public by the Ministry of Labor at the end of December 2025.
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