How to calculate net salary
Net salary starts from monthly gross salary plus entered earnings. Then INSS, IRRF, manual deductions, and advances are subtracted.
The calculator separates taxable and non-taxable earnings to show how each item affects the estimated Brazilian payslip.
How INSS affects net salary in 2026
Employee INSS is progressive by bands: 7.5%, 9%, 12%, and 14%, capped at R$8,475.55 in 2026.
This estimate uses gross salary plus taxable earnings entered by the user as the base.
How IRRF affects the payslip
IRRF uses the 2026 monthly table after INSS, dependents, deductible alimony, or the monthly simplified discount when that gives the lower base.
After the monthly table, the calculator applies the 2026 monthly reduction for earnings up to R$7,350.00.
Dependents, alimony, and simplified discount
Each dependent reduces the standard base by R$189.59 per month. Deductible alimony reduces the standard base, not the simplified base.
Manual deductions: benefits, advances, and other items
Transportation, meal benefits, health plan, union dues, loans, and company-specific payroll items vary, so they are manual inputs in this first version.
Why the official payslip may differ
Official payroll may include multiple jobs, absences, variable averages, taxable rubric classification, collective agreements, court orders, eSocial, and internal rounding.
Official sources
This version checks constants against official INSS and Receita Federal 2026 pages.
Related calculators
Use other labor calculators for events outside the monthly payslip.
INSS, IRRF, proportional salary, and CLT vs PJ calculators are also in the backlog.
Important notice
This tool is an educational monthly payroll estimate, not legal, tax, accounting, or official payroll advice. The official payslip, eSocial, employer, collective agreement, court order, and professional review prevail.