Brazil INSS Calculator
INSS is Brazil's social security contribution. Employees pay by progressive bands taken from the payslip; the self-employed, partners and MEI pay a flat rate. Pick how you contribute, type the amount and see the contribution, the effective rate and the yearly total with the 2026 tables. Brazilian law, explained in English.
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Result
Type the monthly amount to see the INSS.
Estimate, not legal or tax advice. Brazilian law, 2026 tables (from the January 2026 competência). "In a year" counts 13 contributions for employees (the 13th salary pays INSS too) and 12 for the others.
INSS bands 2026 (employees)
Each rate applies only to the part of the pay inside its band. Above the last band nothing more is charged.
| Monthly pay | Rate on that slice |
|---|---|
| Up to R$1,621.00 | 7.5% |
| R$1,621.01 to R$2,902.84 | 9% |
| R$2,902.85 to R$4,354.27 | 12% |
| R$4,354.28 to R$8,475.55 | 14% |
Flat rates (other contributors)
| Who | Rate | Monthly amount |
|---|---|---|
| Self-employed or optional, normal plan | 20% | On the amount, minimum wage to ceiling |
| Partner pro-labore | 11% | On the amount, minimum wage to ceiling |
| Simplified plan | 11% | R$178.31 |
| MEI (in the DAS) | 5% | R$81.05 |
| Low-income optional (CadÚnico) | 5% | R$81.05 |
Portaria Interministerial MPS/MF nº 13 of 9 January 2026. Minimum wage 1,621.00; ceiling 8,475.55.
How INSS is calculated
Employees: by band
Since 2020 (EC 103/2019) the employee rate is progressive: 7.5% on the first 1,621.00, 9% on the next slice, 12%, then 14% up to the ceiling of 8,475.55. On 3,000 that is 248.60, an effective 8.29%.
The ceiling
Above 8,475.55 a month nothing more is charged: the most an employee pays in 2026 is 988.09.
Self-employed and optional: 20%
Normal plan: 20% of the declared amount, between the minimum wage and the ceiling. It counts for every benefit, including retirement by contribution time.
Simplified plans
11% of the minimum wage (178.31) for the self-employed without a client company or optional contributors; 5% (81.05) for MEI and for low-income optional contributors in CadÚnico. They do not count for retirement by contribution time.
Pro-labore
A partner pays 11% of the pro-labore, up to the ceiling. The company also pays 20% (or nothing extra in Simples Nacional, depending on the annex); that cost is the company's and is not shown.
What this leaves out
The self-employed who serve a company (11% withheld by it), several jobs at once (the ceiling is shared), and income tax. Brazilian law, explained in English.
Formulas
- Employee
- 7.5% × up to 1,621.00 + 9% × slice to 2,902.84 + 12% × slice to 4,354.27 + 14% × slice to 8,475.55
- Effective rate
- INSS ÷ pay
- Self-employed, normal plan
- 20% × amount (minimum wage to ceiling)
- Pro-labore
- 11% × pro-labore (up to the ceiling)
- Simplified / MEI
- 11% / 5% × 1,621.00
Sources (read on 21 October 2026)
Official Brazilian sources, in Portuguese.
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- Pick how you contribute: employee, self-employed, pro-labore, simplified plan, MEI or low income.
- Type the monthly amount (not needed for the fixed plans).
- Read the contribution, the effective rate and the yearly total. The band table below shows where your pay falls.
- Download the card or copy the result.
Examples
Employee earning 3,000
7.5% × 1,621.00 + 9% × 1,281.84 + 12% × 97.16 = 248.60. Effective rate 8.29%. Pay after INSS 2,751.40; in a year with the 13th, 3,231.80.
Employee earning 10,000
Above the ceiling: INSS on 8,475.55 = 988.09, effective 9.88%.
Self-employed declaring 3,000
20% × 3,000 = 600.00 a month. In the simplified plan it would be 178.31; as MEI, 81.05 in the DAS.
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Questions
How much INSS do I pay on 3,000?
As an employee, 248.60 in 2026 (effective 8.29%). As self-employed in the normal plan, 600.00.
Why is the effective rate lower than the band rate?
Because each rate applies only to the slice of pay inside its band. On 5,000 the last band is 14%, but the INSS is 501.51, an effective 10.03%.
What is the INSS ceiling in 2026?
8,475.55 a month. The most an employee pays is 988.09; a self-employed person in the normal plan, 1,695.11.
How much does a MEI pay to INSS?
5% of the minimum wage: 81.05 a month in 2026, inside the DAS together with ISS or ICMS.
Simplified 11% or normal 20%?
The 11% plan (178.31) costs less but does not count for retirement by contribution time and pays benefits on the minimum wage only. The 20% plan counts for everything.
Does the 13th salary pay INSS?
Yes, separately from the month, with the same bands. That is why the yearly total for employees counts 13 contributions.
Does it apply outside Brazil?
No. INSS is Brazil's social security. This page explains it in English for expats and companies with workers in Brazil.
Is my data saved?
No. Your numbers stay in your browser: nothing is uploaded or saved.