Brazil INSS Calculator 2024
Calculate progressive INSS social security contributions: 7.5% / 9% / 12% / 14%. Shows bracket breakdown, effective rate, and net salary. Ceiling: R$ 7,786.02.
Monthly Salary
INSS Contribution
Tabela Progressiva INSS 2024
| Salary Range (BRL) | Salary in Band | Rate | INSS |
|---|---|---|---|
| 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 INSS | R$ 318,82 | ||
Come utilizzare Brazil INSS Calculator 2024
Enter your monthly salary
Enter your gross monthly salary (salário bruto) in Brazilian Reais (BRL). INSS is calculated on the gross salary up to the contribution ceiling.
View the bracket breakdown
The progressive INSS table applies different rates to different salary bands: 7.5%, 9%, 12%, and 14%. Each portion of your salary is taxed at the respective rate.
Review total INSS contribution and net salary
See your total INSS deduction, effective rate, and net salary after INSS. Note that INSS is deducted before IRPF (income tax) is calculated.
Suggerimenti
- The INSS contribution is deducted before IRPF calculation — your IRPF taxable base is salary minus INSS (and other deductions).
- Employers also pay their share of social security (patronal INSS): 20% of payroll plus additional contributions (RAT/FNAP).
- Self-employed workers (autônomos) and MEI contribute to INSS at different rates — MEI pays a flat monthly DAS covering INSS + ICMS/ISS.
- The INSS table is updated annually by the government — always verify current rates on the INSS official 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 on the ceiling amount. The maximum monthly INSS contribution is approximately R$ 908.86.
How does the progressive INSS table work?
Since 2020, Brazil uses 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 at higher salaries pay incrementally more.
Is the INSS contribution deductible for 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 IRPF progressive 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. The contribution history determines eligibility and benefit amounts.