INSS Calculator

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.

FAQ

Is INSS deductible from income tax? Yes. The full INSS contribution shown on the paystub reduces the IRRF taxable base, which is why net-salary calculators always subtract INSS before computing income tax.

Does the 14% rate apply to my whole salary if I earn above R$ 4,000? No. Only the portion between R$ 4,000.04 and R$ 7,786.02 is taxed at 14%. Earnings above the ceiling are exempt.

Are the brackets adjusted every year? They are updated whenever the federal minimum wage changes (the floor follows it) and periodically reassessed for the upper brackets. Calculations on this page use the 2024 table; always confirm against the current INSS publication for the year you need.