How to calculate Brazilian INSS on salary in 2026
INSS for employee, domestic employee, and avulso worker categories uses a progressive table. Each slice of the contribution base falls into its own rate band.
The calculator adds entered salary and other remuneration from the same competence month, then calculates the contribution up to the 2026 ceiling.
2026 progressive INSS table
This version uses limits of R$1,621.00, R$2,902.84, R$4,354.27, and R$8,475.55, with rates of 7.5%, 9%, 12%, and 14%.
The table was checked against official INSS sources on 2026-06-24 and is shown as effective from competence January 2026.
INSS ceiling and effective rate
When the base is above R$8,475.55, the contribution is capped. The effective rate shows how much INSS represents over the full entered base.
INSS with more than one employment link
Official guidance says remunerations from the same competence month should be considered together for the table and ceiling. This calculator estimates from the total typed value and does not split withholding across employers.
What this calculator does not do
It does not calculate individual contributors, facultative contributors, MEI, autonomous workers, pro-labore, arrears, interest, payment forms, employer-side INSS, RAT, FAP, third-party charges, IRRF, FGTS, or benefits.
It also does not decide whether a bonus, allowance, reimbursement, legal settlement, or other payroll rubric integrates the salary-contribution base.
Official sources
This version's constants were checked against official sources accessed on 2026-06-24.
Related calculators
Use other Brazilian labor calculators for larger events that include INSS.
Autonomous INSS, pro-labore INSS, INSS arrears, INSS and IRRF, INSS retirement, and income-tax calculators are also in the backlog.
Important notice
This calculator is an educational estimate based on official 2026 sources accessed on 2026-06-24. Official payroll, eSocial, employer records, applicable agreements, and professional review prevail.