Salary details
Monthly calculation with the 2026 INSS and IRRF tables.
How the net salary is calculated
From the gross salary, the INSS social security contribution is deducted first. It is progressive: each rate applies only to the part of the salary inside its bracket, up to the contribution ceiling. Then the income tax withheld at source (IRRF) is calculated on the salary minus INSS, the per-dependent deduction and alimony, or on the simplified deduction when that is larger. In 2026, monthly income up to BRL 5,000 is exempt from IRRF, and between BRL 5,000.01 and BRL 7,350 the tax is reduced gradually.
Values are an estimate for information only, using the 2026 monthly tables. Bonuses, vacation pay, the 13th salary and collective agreements can change the result: confirm with your payroll department or accountant.
The calculation runs in your browser: the salary you enter is never sent or stored.
How to calculate the net salary of a Brazilian CLT employee
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1
Enter the gross salary
Type the monthly gross salary, the amount on the payslip before deductions. The result updates as you type.
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2
Add dependents and discounts
Enter the number of dependents (each one lowers the income tax base), court-ordered alimony if any, and other discounts such as health plan or transport voucher.
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3
Read the breakdown
See the net salary, the INSS bracket by bracket, the income tax and how much of the gross salary was deducted.
How the INSS is calculated
The employee's INSS contribution is progressive, like income tax: each rate applies only to the part of the salary that falls inside its bracket. In 2026 the rates are 7.5% up to BRL 1,621.00, 9% up to BRL 2,902.84, 12% up to BRL 4,354.27 and 14% up to the ceiling of BRL 8,475.55. Anyone earning above the ceiling pays the maximum contribution, around BRL 988.09.
How the income tax (IRRF) is calculated
The IRRF base is the gross salary minus INSS, minus BRL 189.59 per dependent and any alimony. When it is more favourable, the simplified deduction of BRL 607.20 is used instead. The monthly progressive table is applied to the base (exempt up to BRL 2,428.80, then rates from 7.5% to 27.5%).
Since 2026, Law 15.270/2025 exempts from the tax anyone with taxable income of up to BRL 5,000 a month and creates a gradual reduction between BRL 5,000.01 and BRL 7,350. Above BRL 7,350 the normal table applies. The calculator applies this rule automatically.
What the calculator does not include
FGTS (8% of the salary) is paid by the employer and does not reduce your net pay, so it is shown for information only. Overtime, allowances, vacation pay, the 13th salary, profit sharing and union dues are not part of the calculation: the result is a monthly estimate for a fixed salary.
- Use the "Other discounts" field for health plan, transport voucher and advances
- Dependents can be children, a spouse and others provided by law
- Always confirm with your payroll department or accountant
Net salary: frequently asked questions
How do I calculate the net salary?
From the gross salary, deduct the INSS (progressive, by brackets) and the IRRF (calculated on the salary minus INSS and deductions). The result, minus other discounts such as a health plan, is the net salary.
How much INSS is deducted in 2026?
From 7.5% to 14%, progressively, up to the contribution ceiling of BRL 8,475.55. The maximum deduction is about BRL 988.09 a month.
Does someone earning up to BRL 5,000 pay income tax?
Not in 2026: taxable income of up to BRL 5,000 a month is exempt from IRRF under Law 15.270/2025. Between BRL 5,000.01 and BRL 7,350 the tax is reduced gradually.
How do dependents affect the net salary?
Each dependent lowers the income tax base by BRL 189.59 a month, which can reduce the IRRF, unless the simplified deduction is more favourable.
Are the values exact?
They are an estimate based on the 2026 monthly tables. Your payslip may differ because of allowances, benefits and company or collective agreement rules.