Updated October 2, 2026
INSS table 2026: payroll deduction calculator
Enter gross pay and see the INSS deduction bracket by bracket, the effective rate and whether you hit the R$8,475.55 ceiling.
Also searched as Brazil social security calculator, INSS table 2026 and INSS discount.
Quick answer
Employee INSS in 2026 is progressive: 7.5% up to R$1,621.00, 9% up to R$2,902.84, 12% up to R$4,354.27 and 14% up to R$8,475.55, each rate only on its own slice. On R$3,000 the deduction is R$248.60; from R$8,475.55 up it is the maximum, R$988.09.
| Band | Rate | Amount |
|---|---|---|
| R$0.00 – R$1,621.00 | 7.5% | R$121.58 |
| R$1,621.00 – R$2,902.84 | 9.0% | R$115.37 |
| R$2,902.84 – R$4,354.27 | 12.0% | R$174.17 |
| R$4,354.27 – R$5,000.00 | 14.0% | R$90.40 |
Your result
INSS
R$501.51
- Contribution base
- R$5,000.00
- Effective rate
- 10.03%
- Ceiling hit
- No
How we got this number
2026 employee INSS is progressive at 7.5%, 9%, 12% and 14% up to R$8,475.55. Each rate applies only to the slice inside that bracket. Pay above the ceiling still contributes on R$8,475.55, for a maximum of R$988.09.
Want a worked example? Read the INSS 2026 table guide. To see INSS inside take-home pay, use the net salary calculator. The 13th salary uses the same table, separately: see how the 13th salary works.
Formula and rules
For each bracket, add min(salary, cap) − previous cap, times the rate. Round the total to two decimals.
Examples
Minimum wage (R$1,621)
The whole amount sits in the first bracket: 7.5% → R$121.58.
Above the ceiling
R$20,000 and R$8,475.55 pay the same employee INSS: R$988.09.
Frequently asked questions
Does this table cover self-employed workers?
No. Individual taxpayers, voluntary contributors and MEI use 5%, 11% or 20%. This page is the CLT employee table.
What is the maximum INSS deduction in 2026?
R$988.09, for anyone earning R$8,475.55 or more. It comes from Interministerial Ordinance MPS/MF 13 of 9 January 2026.
How much INSS on R$3,000?
R$248.60, with the 7.5%, 9% and 12% rates each applied to its own slice. It is not 12% of R$3,000, which would be R$360.
What is the 2026 INSS table?
For employees, domestic workers and casual workers: 7.5% up to R$1,621.00; 9% up to R$2,902.84; 12% up to R$4,354.27; and 14% up to R$8,475.55. Each rate applies only to its own bracket. Source: Interministerial Ordinance MPS/MF 13/2026.
Related calculators
Related guides
Official sources used
Calculations run in your browser. We never ask for CPF, email or bank details, and values are not sent to our servers.
These tools provide educational estimates only. They are not a credit offer, financial advice, or an approval guarantee. Always check your payslip, contract and the current official rules.