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Instrução Normativa RFB 2.110, de 17/10/2022
(D.O. 19/10/2022)

Art. 32

- A base de cálculo da contribuição social previdenciária do empregador doméstico é o salário de contribuição do empregado doméstico a seu serviço, conforme disposto no inciso II do caput do art. 31, observados os limites mínimo e máximo do salário de contribuição previstos nos §§ 1º e 2º do art. 30. (Lei 8.212/1991, art. 24, caput; e RGPS - Decreto 3.048/1999, art. 211, caput) [[Instrução Normativa RFB 2.110/2022, art. 30. Instrução Normativa RFB 2.110/2022, art. 31.]]