INSS Calculator
Calculate Brazilian INSS payroll deduction using the 2024 progressive table (7.5% to 14%).
- INSS due
- Effective rate
Based on the 2024 INSS table. Check the current table.
How does INSS deduction work?
The deduction follows a progressive table. Each salary band carries its own rate, which applies only to the portion of the salary that falls inside that band. That is what keeps the effective rate always below the top one.
Here is the 2024 table: 7.5% up to R$1,412, then 9% up to R$2,666.68, next 12% up to R$4,000.03 and 14% up to R$7,786.02, which is the cap. Anyone earning above the cap pays the maximum of R$908.86.
The computation runs 100% locally.
How Brazil's INSS contribution works
INSS (Instituto Nacional do Seguro Social) is Brazil's federal social-security system. Salaried employees have a mandatory contribution deducted at source every month, funding retirement, sickness leave, maternity leave, disability and survivor pensions. Since Constitutional Amendment 103/2019 took effect in March 2020, the employee rate is progressive — each bracket only applies to the slice of salary that falls inside it, exactly like Brazilian income tax (IRRF). Calling it "progressive" but treating it as a flat rate on the full salary is the most common mistake.
The 2024 brackets for salaried workers (CLT) are: up to R$ 1,412.00 → 7.5%; R$ 1,412.01 to R$ 2,666.68 → 9%; R$ 2,666.69 to R$ 4,000.03 → 12%; R$ 4,000.04 to R$ 7,786.02 → 14%. Anything above the ceiling R$ 7,786.02 is not taxed by INSS. A worker earning R$ 5,000 pays: 7.5% on R$ 1,412 + 9% on R$ 1,254.68 + 12% on R$ 1,333.35 + 14% on R$ 999.97 = roughly R$ 518.97, an effective rate of about 10.4% — never 14%.
Other contribution categories
The employer pays an additional 20% of payroll directly to INSS — that share never appears on the employee's paystub but is part of the real cost of labor in Brazil. Self-employed contributors (contribuinte individual) without a payer pay a flat 11% up to the ceiling, or 20% if they want to count time toward a higher benefit. MEI (Microempreendedor Individual) pays a simplified fixed amount of 5% of the minimum wage (R$ 70.60 in 2024 with a R$ 1,412 minimum wage), bundled into the monthly DAS slip.
Calculate the INSS deduction
The INSS (social security) deduction from a salary doesn't fall as a fixed percentage. It follows a progressive table, where each salary band carries its own rate. This calculator runs the current table over your gross salary and returns the exact amount deducted.
Because the calculation is progressive, it's subtler than simply multiplying by a single rate. The bands run from 7.5% to 14%, and each one applies only to the slice of salary that corresponds to it. The tool splits this band by band automatically, dodging the classic mistake of applying the highest rate to the whole salary.
The calculation happens in the browser and your data isn't kept. A practical reference for understanding that deduction that shows up on the payslip every month.
Frequently asked questions
Is INSS deductible from income tax?
Does the 14% rate apply to my whole salary if I earn above R$ 4,000?
Are the brackets adjusted every year?
Read more on this
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The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.