How INSS works
INSS is Brazil's social security contribution, deducted from every formal employee's pay. Since 2020 it has been progressive: each slice of the salary is charged its own rate, like income tax brackets, rather than one rate on the whole salary.
| Salary slice (2026) | Rate |
|---|---|
| Up to R$ 1,621.00 | 7.5% |
| R$ 1,621.01 to R$ 2,902.84 | 9% |
| R$ 2,902.85 to R$ 4,354.27 | 12% |
| R$ 4,354.28 to R$ 8,475.55 | 14% |
Worked example
On a salary of R$ 5,000: 7.5% of 1,621.00 (R$ 121.58) + 9% of 1,281.84 (R$ 115.37) + 12% of 1,451.43 (R$ 174.17) + 14% of 645.73 (R$ 90.40) = R$ 501.51, an effective rate of 10.03%.
Salaries above R$ 8,475.55 pay the maximum of R$ 988.09.
How this works
The page splits the salary into the four 2026 slices, multiplies each by its rate and adds them up, rounding the total to the cent. Earnings above the ceiling are not charged. The table below the result shows each slice. The effective rate divides the contribution by the full salary.
Frequently asked
What is the INSS ceiling in 2026?
R$ 8,475.55, so the maximum employee contribution is R$ 988.09 a month.
Why is my INSS rate lower than 14%?
Because the rates are progressive: only the part of the salary in each slice pays that slice's rate.
Does INSS apply to the 13th salary?
Yes, calculated separately on the 13th salary with the same table.
Do self-employed people use this table?
No. Individual and optional contributors pay flat rates (20%, 11% or 5%).
Sources
- INSS — Tabela de contribuição mensal a partir de janeiro de 2026 (Portaria Interministerial MPS/MF nº 13/2026)
- Constituição Federal de 1988, art. 7º (direitos dos trabalhadores)
Reviewed Oct 17, 2026 · test vectors fixtures/calculators/finance/br/inss-calculator/