Brazilian INSS Calculator 2024
Calculate progressive pension contributions (INSS): 7.5%/9%/12%/14%. Show detail by brackets, effective rate and net salary. Ceiling: R$ 7,786.02.
Monthly Salary
Contribution to INSS
Progressive Tax Table for INSS 2024
| Salty Band (BRL) | Salary in Bracket | Proportion | National Insurance System |
|---|---|---|---|
| R$ 0,00 - R$ 1.412,00 | R$ 1.412,00 | 7.5% | R$ 105,90 |
| R$ 1.412,01 - R$ 2.666,68 | R$ 1.254,67 | 9.0% | R$ 112,92 |
| R$ 2.666,69 - R$ 4.000,03 | R$ 833,31 | 12.0% | R$ 100,00 |
| Total Tax | R$ 318,82 | ||
Come utilizzare Calcolatore INSS Brasile 2024
Insert your monthly salary
Insert your gross monthly salary (salary before tax) in Brazilian Reals (BRL). The INSS is calculated on the gross salary up to the contribution ceiling.
View detail by range
Progressive tax table for INSS applies different rates to different salary brackets: 7.5%, 9%, 12%, and 14%. Each portion of your income is taxed at the corresponding rate.
Analyze total INSS contribution and net salary
View total INSS withholding, effective rate, and net salary after INSS deduction. INSS is withheld before calculating IRPF (income tax).
Suggerimenti
- Contribution to INSS is withheld before calculating income tax: the taxable income is salary minus INSS (and other deductions).
- Even the employer pays their own pension contribution (INSS patronal): 20% of salary plus additional contributions (RAT/FNAP).
- Self-employed workers and MEI pay INSS with different rates - the MEI pays a fixed monthly DAS that covers INSS + ICMS/ISS.
- The INSS table is updated annually by the government - always check current rates on the official INSS portal (inss.gov.br).
Domande frequenti
What is INSS in Brazil?
INSS (Instituto Nacional do Seguro Social) is Brazil's social security system. Employee contributions fund retirement benefits (aposentadoria), disability benefits, maternity pay, and other social protections. The contribution is deducted monthly from the employee's salary by the employer.
What is the INSS contribution ceiling (teto)?
The INSS contribution ceiling (teto de contribuição) for 2024 is R$ 7,786.02/month. Even if your salary exceeds this amount, INSS is calculated only up to the ceiling. The maximum monthly INSS contribution is approximately R$ 908.86.
How does the progressive INSS table work?
Since 2020, Brazil has used a progressive INSS table similar to income tax. Each portion of salary is taxed at a different rate: up to R$ 1,412 at 7.5%; R$ 1,412.01–R$ 2,666.68 at 9%; R$ 2,666.69–R$ 4,000.03 at 12%; R$ 4,000.04–R$ 7,786.02 at 14%. This means workers with higher salaries pay progressively more.
Is the INSS contribution deductible from income tax?
Yes, INSS contributions are fully deductible when calculating IRPF (Imposto de Renda Pessoa Física). The INSS deduction reduces the taxable base for income tax purposes. This is automatically accounted for in the progressive IRPF table calculation.
What benefits does INSS provide?
INSS provides: retirement by age or contribution time, disability retirement (aposentadoria por incapacidade), survivors' pension (pensão por morte), sick pay (auxílio-doença) after 15 days of illness, maternity benefit (salário-maternidade), and accident benefits. Contribution history determines eligibility and benefit amounts.