Calculation methodology
2026 INSS: progressive table from Interministerial Ordinance MPS/MF 13/2026, ceiling R$8,475.55, rates 7.5/9/12/14%, maximum R$988.09.
2026 IRRF: progressive monthly table; simplified discount of R$607.20 versus legal deductions; Law 15.270/2025 relief (full exemption to R$5,000, taper to R$7,350).
CLT margin: 35% of available pay minus existing payroll instalments. Loans use Price. CET is the monthly IRR of net proceeds versus instalments, annualised on an effective basis.
FGTS: official CAIXA birthday table. Anticipation: CCFGTS Resolution 1.130/2025 caps (five withdrawals until 31 Oct 2026, three from 1 Nov, R$100–R$500 each).
Order of the calculation
The salary journey runs in a fixed order: gross pay, INSS, income tax, other deductions, net pay, then the payroll-loan margin. Each step uses the result of the previous one, which is why the calculators pre-fill each other on your device.
INSS applies each rate only to the slice of salary inside its bracket, up to the ceiling. Income tax takes the better of legal deductions (INSS, dependents, alimony) or the simplified discount, applies the progressive table and then subtracts the Law 15.270/2025 relief.
Loans and CET
Payroll loans and personal loans use the Price formula: PMT = PV × i ÷ (1 − (1 + i)^−n). To find the principal that fits a margin, we invert the formula (present value of the instalments). CET is the monthly rate that makes the present value of instalments equal to net proceeds, converted to an annual effective rate.
The official CET uses exact calendar days, while the calculator uses monthly periods, so the second decimal place can differ from a bank’s figure.
Limits
Reference rates come from the Central Bank’s monthly averages (SGS series 25466, 25471 and 25464, August 2026), are dated, and are never a quote from a specific lender. Overtime, allowances, collective agreements and payroll rounding can change a payslip. Always confirm with the official source, which is listed on the sources page.