SALARIO MINIMO JANEIRO/2013Valor Salario MinimoR$ 678,00TABELA DE INSS JANEIRO/2013SALARIO-DE-CONTRIBUICAO (R$)A L I Q U O T A S %Salario Contribuicao ate 1.247,708,00Salario Contribuicao ate 2.079,509,00Salario Contribuicao ate 4.159,0011,00Acima de 4.159,00teto Maximo = 457,27TABELA DE SALARIO FAMILIA JANEIRO/2013SALARIO-DE-CONTRIBUICAO (R$)Valor da CotaSalario Contribuicao ate 646,5533,16Salario Contribuicao ate 971,3323,36Acima de 971,330,00 TABELA IMPOSTO DE RENDAJANEIRO/2013Base de Calculo (R$)Aliquota %Parcela a deduzir IRAte 1.710,78--De 1.710,79 ate 2.563,917,5128,31De 2.563,92 ate 3.418,5915320,60De 3.418,60 ate 4.271,5922,5577,00Acima de 4.271,5927,5790,58TABELA DE DEPENDENTED IRRF JANEIRO/2013Valor deducao dependente 2011R$ 171,97Salario Minimo Brasileiro:VIGENCIAFUNDAMENTO LEGALVALOR04/07/40DL 2.162/40240 mil reis01/01/43DL 5.670/43Cr$300,0001/12/43DL 5.977/43Cr$380,0001/01/52D 30.342/51Cr$1.200,0004/07/54D 35.450/54Cr$2.400,0001/08/56D 39.604/56Cr$3.800,0001/01/59D 45.106-A/58Cr$6.000,0018/10/60D 49.119-A/60Cr$9.600,0016/10/61D 51.336/61Cr$13.440,0001/01/63D 51.631/62Cr$21.000,0024/02/64D 53.578/64Cr$42.000,0001/02/65D 55.803/65CR$66.000,0001/03/66D 57.900/66Cr$84.000,0001/03/67D 60.231/67NCr$105,0026/03/68D 62.461/68NCr$129,6001/05/69D 64.442/69NCr$156,0001/05/70D 66.523/70NCr$187.2001/05/71D 68.576/71Cr$225,6001/05/72D 70.465/72Cr$268,8001/05/73D 72.148/73Cr$312,0001/05/74D 73.995/74Cr$376,8001/12/74Lei 6.147/74Cr$415,2001/05/75D 75.679/75Cr$532,8001/05/76D 77.510/76Cr$768,0001/05/77D 79.610/77Cr$1.106,4001/05/78D 81.615/78Cr$1.560,0001/05/79D 84.135/79Cr$2.268,0001/11/79D 84.135/79Cr$2.932,8001/05/80D 84.674/80Cr$4.149,6001/11/80D 85.310/80Cr$5.788,8001/05/81D 85.950/81Cr$8.464,8001/11/81D 86.514/81Cr$11.928,0001/05/82D 87.139/82Cr$16.608,0001/11/82D 87.743/82Cr$23.568,0001/05/83D 88.267/83Cr$34.776,0001/11/83D 88.930/83Cr$57.120,0001/05/84D 89.589/84Cr$97.176,0001/11/84D 90.301/84Cr$166.560,0001/05/85D 91.213/85Cr$333.120,0001/11/85D 91.861/85Cr$600.000,0001/03/86DL 2.284/86Cz$804,0001/01/87Portaria 3.019/87 Cz$964,8001/03/87D 94.062/87Czr1.368,0001/05/87Portaria 3.149/87Cz$1.641,6001/06/87Portaria 3.175/87Cz$1.969,9210/08/87DL 2.351/87Cz$1.970,0001/09/87D 94.815/87Cz$2.400,0001/10/87D 94.989/87Cz$2.640,0001/11/87D 95.092/87Cz$3.000,0001/12/87D 95.307/87Cz$3.600,0001/01/88D 95.479/87Cz$4.500,0001/02/88D 95.686/88Cz$5.280,0001/03/88D 95.758/88Cz$6.240,0001/04/88D 95.884/88Cz$7.260,0001/05/88D 95.987/88Cz$8.712,0001/06/88D 96.107/88Cz$10.368,0001/07/88D 96.235/88Cz$12.444,0001/08/88D 96.442/88Cz$15.552,0001/09/88D 96.625/88Cz$18.960,0001/10/88D 96.857/88Cz$23.700,0001/11/88D 97.024/88Cz$30.800,0001/12/88D 97.151/88Cz$40.425,0001/01/89D 97.385/88NCz$63,9001/05/89D 97.696/89NCz$81,4001/06/89Lei 7.789/89NCz$120,0003/07/89D 97.915/89NCz$149,8001/08/89D 98.003/89NCz$192,8801/09/89D 98.108/89NCz$249,4801/10/89D 98.211/89NCz$381,7301/11/89D 98.346/89NCz$557,3101/12/89D 98.456/89NCz$788,1201/01/90D 98.783/89NCz$1.283,9501/02/90D 98.900/90NCz$2.004,3701/03/90D 98.985/90NCz$3.674,0601/04/90Portaria 191-A/90Cr$3.674,0601/05/90Portaria 289/90Cr$3.674,0601/06/90Portaria 308/90Cr$3.857,6601/07/90Portaria 415/90Cr$4.904,7601/08/90Portaria 429/90 e 3.557/90Cr$5.203,4601/09/90Portaria 512/90Cr$6.056,3101/10/90Portaria 561/90Cr$6.425,1401/11/90Portaria 631/90Cr$8.329,5501/12/90Portaria 729/90Cr$8.836,8201/01/91Portaria 854/90Cr$12.325,6001/02/91MP 295/91 (Lei 8.178/91)Cr$15.895,4601/03/91Lei 8.178/91Cr$17.000,0001/09/91Lei 8.222/91Cr$42.000,0001/01/92Lei 8.222/91 e Port. 42/92 - MEFPCr$96.037,3301/05/92Lei 8.419/92Cr$230.000,0001/09/92Lei 8.419/92 e Port. 601/92 - MEFPCr$522.186,9401/01/93Lei 8.542/92Cr$1.250.700,0001/03/93Port. Interministerial 04/93Cr$1.709.400,0001/05/93Port. Interministerial 07/93Cr$3.303.300,0001/07/93Port. Interministerial 11/93Cr$4.639.800,0001/08/93Port. Interministerial 12/93CR$5.534,0001/09/93Port. Interministerial 14/94CR$9.606,0001/10/93Port. Interministerial 15/93CR$12.024,0001/11/93Port. Interministerial 17/93CR$15.021,0001/12/93Port. Interministerial 19/93CR$18.760,0001/01/94Port. Interministerial 20/93CR$32.882,0001/02/94Port. Interministerial 02/94CR$42.829,0001/03/94Port. Interministerial 04/94URV 64,79 = R$64,7901/07/94MP 566/94R$64,7901/09/94MP 637/94R$70,0001/05/95Lei 9.032/95R$100,0001/05/96R$112,0001/05/97 R$120,0001/05/98 R$130,0001/05/99 R$136,0003/04/00MP 2019 de 23/03/00 e 2019-1 de 20/04/00 Convertidas na Lei no 9971, de 18/05/2000.R$151,0001/04/01 R$180,0001/04/02Medida Provisoria n 35publicada no D.O.U. em 28.03.2002R$ 200,0001/04/03Lei n 10.699,de 09.07.2003R$ 240,0001/05/04Lei n 10.888,de 24.06.2004R$ 260,0001/05/05Lei no 11.164,de 18.08.2005R$ 300,0001/04/2006Lei no 11.321,de 07.07.2006R$ 350,0001/04/2007Lei no 11.498,de 28.06.2007R$ 380,0001/03/2008Lei no 11.709,de 19.06.2008R$ 415,0001/02/2009Lei no 11.944,de 28.05.2009R$ 465,0001/01/2010Lei no 12.255,de 15.06.2010R$ 510,0001/03/2011Lei no 12.382,de 25.02.2011R$ 545,0001/01/2012Decreto no 7.655,de 23.12.2011R$ 622,0001/01/2013 Decreto no 7.872,de 26.12.2012R$ 678,00H I S T O R I AHistorico do Salario MinimoImpactos do Aumento do Salario MinimoReducao da Pobreza e Mercado de TrabalhoHistorico do salario minimo no Brasil: O salario minimo surgiu no Brasil em meados da decada de 30. A Lei no 185 de janeiro de 1936 e o Decreto-Lei no 399 de abril de 1938 regulamentaram a instituicao do salario minimo, e o Decreto-Lei no 2162 de 1o de maio de 1940 fixou os valores do salario minimo, que passaram a vigorar a partir do mesmo ano. O pais foi dividido em 22 regioes (os 20 estados existente na epoca, mais o territorio do Acre e o Distrito Federal) e todas as regioes que correspondiam a estados foram divididas ainda em sub-regiao, num total de 50 sub-regioes. Para cada sub-regiao fixou-se um valor para o salario minimo, num total de 14 valores distintos para todo o Brasil. A relacao entre o maior e o menor valor em 1940 era de 2,67. Esta primeira tabela do salario minimo tinha um prazo de vigencia de tres anos, e em julho de 1943 foi dado um primeiro reajuste seguido de um outro em dezembro do mesmo ano. Estes aumentos, alem de recompor o poder de compra do salario minimo, reduziram a razao entre o maior e o menor valor para 2,24, ja que foram diferenciados, com