Official sources
INSS monthly contribution table and 2026 ceiling (Ordinance MPS/MF 13/2026).
Receita Federal / Ministry of Finance — 2026 IRRF table and Law 15.270/2025 reducer.
CAIXA — FGTS birthday-withdrawal table and anticipation rules (CCFGTS Resolution 1.130/2025).
Central Bank of Brazil — average consumer-credit rate series (SGS 25466, 25471 and 25464), used only as a market reference, never as an offer.
Editorial verification date: 30 September 2026.
Pay, INSS and income tax
The 2026 INSS contribution table for employees comes from Interministerial Ordinance MPS/MF 13 of 9 January 2026: progressive rates of 7.5%, 9%, 12% and 14%, a ceiling of R$8,475.55 and a first bracket up to R$1,621.00. For withholding income tax we use the 2026 monthly progressive table, the R$607.20 simplified discount (25% of the exempt bracket limit, R$2,428.80), the R$189.59 per-dependent deduction and the Law 15.270/2025 relief, which zeroes tax up to R$5,000 and tapers it to R$7,350.
Payroll credit
The 35% cap of available pay for CLT payroll-loan instalments is in article 7 of MTE Ordinance 435/2025, which regulates Law 10.820/2003. The same ordinance defines which payslip items count as available pay and requires offers generated through the Digital Work Card app to show net amount released, instalment, total paid, interest rate and total effective cost.
FGTS
The birthday-withdrawal table (rates from 50% down to 5% plus a fixed extra amount) is in the annex to Law 8.036/1990 and is published on the official FGTS page. Anticipation rules — up to five withdrawals until 31 October 2026, three from 1 November 2026, R$100 to R$500 each — are in CCFGTS Resolution 1.130/2025.
Interest, CET and consumer credit
Our CET calculation follows the logic of CMN Resolution 4.881/2020, in force since 1 February 2021, and the Consumer Defence Code (article 52) requires lenders to disclose the effective annual rate and the total to be paid. The reference rates used as examples are monthly averages published by the Central Bank.