Household Employee Salary Calculator

What is eSocial Doméstico?

Beyond the salary, the Brazilian household employer collects charges through eSocial. These are: employee INSS (deducted), employer INSS (8%), FGTS (8%), accident insurance (0.8%) and the severance provision (3.2%). Altogether that comes to 20% over gross.

The total cost is simply gross pay plus those 20% in charges. The net, on the other hand, is what actually reaches the employee, that is, gross minus their own INSS.

The calculation is simplified; deductions such as transport voucher and absences may apply in a real case.

How a domestic worker's payroll is calculated in Brazil

Since Complementary Law 150/2015 (known as PEC das Domésticas), domestic workers in Brazil have the same labor rights as any CLT employee — including FGTS, paid vacation, 13th salary, overtime and prior notice. Hiring is formalized through eSocial Doméstico, the federal portal that consolidates all payroll-related taxes into a single monthly DAE (Documento de Arrecadação do eSocial).

The DAE adds up roughly 20% on top of the gross wage. The breakdown is: Employer INSS = 8%, RAT (occupational accident) = 0.8%, FGTS = 8% and FGTS rescission advance = 3.2% — that last item is unique to the domestic regime and prepays the 40% severance fine due on dismissal without cause. The employee's INSS (7.5% to 14% under the 2024 progressive table) and any IRRF are withheld from the worker and also flow through the DAE.

Minimum wage and effective cost in 2024-2026

The 2024 minimum wage was R$ 1,412; in 2025 it rose to R$ 1,518; further raises are expected in 2026 by federal decree. For a domestic worker paid the minimum, the employer's total monthly cost is approximately R$ 1,694 in 2024 — gross wage plus 20% of payroll taxes. Some states set regional minimums (piso estadual) for domestic workers above the federal floor; São Paulo and Rio Grande do Sul are the usual examples.

FAQ

Can I deduct part of this from income tax? Yes — until 2019 the employer's INSS share could be deducted, but that allowance expired and is no longer available on the regular IRPF.

What is the difference between empregada doméstica and diarista? If the worker shows up at the same household up to two days a week, she is a diarista (autonomous, no labor relationship). Three days or more, the law presumes employment — and the full CLT/LC 150 regime applies, with no opt-out.

What is the 3.2% FGTS-rescission advance for? It is a monthly prepayment of the 40% severance fine due on dismissal without cause. If the worker leaves voluntarily or is dismissed with cause, the accumulated 3.2% goes back to the employer (refundable via eSocial). It exists to spare the family the lump-sum hit at the end of the contract.

Does paid vacation include the one-third bonus? Yes — same as any CLT contract. Vacation pay equals one month's salary plus a 1/3 bonus (the "terço constitucional"). The 13th salary is split into two installments paid in November and December.