INSS calculator
Enter the gross salary to see the INSS deduction, the effective rate and what is left.
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INSS deduction
R$501.51
- Effective rate
- 10.0%
- Salary after INSS
- R$4,498.49
Your result in words
On a salary of R$5,000.00, the INSS deduction is R$501.51 (10.03% of salary), leaving R$4,498.49.
Informational estimate, without fees or inflation. Check taxes and charges for your case; the real result may differ.
How it works
Progressive rates
Employee INSS is computed by bracket: each part of the salary pays its own rate (7.5%, 9%, 12% and 14%). That is why the effective rate is lower than the last bracket rate.
2026 table
In force since Jan 1, 2026 (Interministerial Ordinance MPS/MF no. 13/2026): up to R$ 1,621.00, 7.5%; up to R$ 2,902.84, 9%; up to R$ 4,354.27, 12%; up to R$ 8,475.55, 14%. The maximum deduction is R$ 988.09.
Formula
How to calculate
C is the contribution, S the salary, t subscript k the limit of bracket k and a subscript k its rate. Add, bracket by bracket, the part of salary that fits in it times the rate, up to the ceiling.
Example
With round numbers, so you can check the math:
On a salary of R$5,000.00, the INSS deduction is R$501.51 (10.03% of salary), leaving R$4,498.49.
Frequently asked questions
What is the INSS ceiling?
The contribution salary limit, R$ 8,475.55: above it the deduction does not grow.
Does it apply to freelancers and MEI?
No: self-employed contributors have their own rates. This calculator is for employees.
Does the 13th salary have a separate deduction?
Yes, INSS on the 13th is computed separately, without adding to the month salary.
Math checked by the JuntaTudo team · updated on Nov 12, 2026
