Finance

Brazil INSS Calculator (2026)

Brazil-specific. Compute the social-security contribution for a CLT employee under the progressive 2026 bands.

Contribution salary (R$)

Use the gross salary or the total declared remuneration as the contribution base.

Monthly INSS contribution

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Enter the salary to compute INSS.

What INSS is

The INSS is Brazil's social-security agency. Every CLT (registered) employee contributes monthly to fund retirement, sick leave, maternity leave, death pensions and other benefits.

In 2026 the contribution is progressive band by band: each portion of the salary pays the rate of its band. The maximum contribution hits at the ceiling of R$ 8,157.41 — anything above that is uncapped on the salary side but doesn't add INSS.

How to use

Just enter the gross salary or the declared contribution base. The split is automatic.

Enter the contribution salary. For CLT workers it's the gross pay (including habitual variable pay).
See the contribution per band: 7.5% on the first R$1,518; 9% from R$1,518 to R$2,793.88; and so on.
Note the effective rate — always lower than the top band rate, because the calculation is progressive.
Cross-check the value against your payslip or use it for cost projections.

How the calculation works

Unlike older calculators that applied a single rate to the whole salary, the current INSS is progressive with bands. Each portion pays the rate of its band. On a R$5,000 salary you pay 7.5% on the first R$1,518, 9% on R$1,518–R$2,793.88, 12% on R$2,793.88–R$4,190.83 and 14% on the remaining R$4,190.84–R$5,000. The numbers add up to the total INSS — never 14% of the whole salary.

INSS CLT table for 2026

Official bands valid from January 2026:

Salary band	Band rate	Max contribution within band
Up to R$ 1,518.00	7,5%	R$ 113.85
R$ 1,518.01 — R$ 2,793.88	9%	R$ 114.83
R$ 2,793.89 — R$ 4,190.83	12%	R$ 167.63
R$ 4,190.84 — R$ 8,157.41	14%	R$ 555.32

Contribution ceiling: R$ 8,157.41. Maximum monthly contribution: R$ 951.63.

Frequently asked questions

Why is my effective rate lower than 14%?

Because the INSS is progressive. You only pay 14% on the portion of salary above R$4,190.83. The lower bands pay less. On R$5,000 the effective rate is around 10.5%.

Is there a contribution ceiling?

Yes — R$8,157.41 in 2026. Earnings above are uncapped salary-side but don't add INSS. Maximum monthly contribution is R$951.63. The ceiling also limits future benefits.

Who pays INSS?

All formal workers: CLT, domestic, casual, individual contributors (autonomous), MEI. Rates vary: CLT uses this progressive table, MEI pays 5% of the minimum wage, autonomous workers can opt for 11% (retirement only) or 20% (any value, with full benefits).

Do the 13th salary and vacation count for INSS?

Yes. The 13th has its own INSS calculation in December (full table). Vacation taken also pays INSS on the salary of that month (including the 1/3). Only indemnified prior notice and indemnified 1/3 are exempt.

Does this table apply to MEI?

No. MEI pays a fixed 5% of the minimum wage (R$ 75.90 in 2026) via the DAS slip. This calculator's progressive bands are for CLT employees and equivalent contributors.

Why is INSS worth paying even when it's painful?

It funds retirement, sick leave (after 12 contributions), maternity leave, death pensions and accident benefits. Buying equivalent private coverage would cost far more than the INSS deduction.

Brazil INSS Calculator (2026)