The four bands adjusted by 3.90% INPC inflation, the new R$ 8,475.55 salary ceiling, the R$ 1,621 minimum wage and a step-by-step progressive calculation.
The 2026 table
The contribution table for employees, casual workers and domestic workers was adjusted in January 2026 by the 2025 accumulated INPC of 3.90%. The bands are now: 7.5% up to R$ 1,621.00; 9% from R$ 1,621.01 to R$ 2,902.84; 12% from R$ 2,902.85 to R$ 4,354.27; and 14% from R$ 4,354.28 to R$ 8,475.55.
The 2026 minimum wage, R$ 1,621.00, coincides with the top of the first band, as it always does. The contribution cap, the most an employee has withheld in a month, moved to R$ 988.09.
How the progressive calculation works
Since 2020 the rate does not apply to the whole salary. Each band is taxed at its own rate, and the deduction is the sum of the slices. That is why someone earning R$ 5,000.00 does not pay 14%, but 7.5% on R$ 1,621.00 (R$ 121.58), 9% on R$ 1,281.84 (R$ 115.37), 12% on R$ 1,451.43 (R$ 174.17) and 14% on R$ 645.73 (R$ 90.40): R$ 501.51, an effective rate of 10.03%.
Above R$ 8,475.55 the excess salary is not taxed, and the deduction locks at R$ 988.09. In a month when the employee receives vacation pay or the 13th salary, each base is calculated separately, which prevents over-withholding above the cap by mistake.
Knock-on effects on payroll
The employer contribution rate does not change, but its base rises with the minimum wage and the ceiling: the family allowance, sick pay for the first 15 days and the INSS benefit ceiling follow the adjustment. IRRF has its own table and, in 2026, the Law 15,270 reduction for anyone earning up to R$ 5,000.
Payroll systems need the new parameter before the January period, and the classic mistake is closing the first payroll of the year with the previous table: the deduction comes out lower, DCTFWeb assesses the difference and the correction arrives with interest.
Checking the deduction
The Avos net salary calculator already runs on the 2026 table, shows INSS band by band and then applies IRRF with the reduction. The payroll engine uses the same constants, so payslip and calculator match to the cent.