What is INSS table?
The INSS table is the list of salary bands and rates used to calculate the employee's social-security contribution under Brazilian CLT employment. Since 2020 it is progressive: each slice of the salary pays the rate of its own band, like an income-tax schedule, instead of a single rate on the whole amount. The effective rate is therefore lower than the nominal rate of the top band.
For 2026 the bands are: 7.5% up to R$ 1,621.00 (the minimum wage); 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 up to the R$ 8,475.55 ceiling. Anyone earning above the ceiling contributes on the ceiling, which gives the maximum monthly contribution of R$ 988.09.
The table is adjusted every January by a joint ordinance of the Social Security and Finance ministries, following the previous year's INPC inflation index (3.90% for 2025). It applies to vacation pay, the 13th salary and salary-type severance items, always on each base separately.
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On a R$ 5,000.00 salary: 7.5% of R$ 1,621.00 is R$ 121.58; 9% of the next R$ 1,281.84 is R$ 115.37; 12% of R$ 1,451.43 is R$ 174.17; and 14% of the remaining R$ 645.73 is R$ 90.40. Total: R$ 501.51, or 10.03% of the salary, not the 14% of the top band.
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What is the INSS ceiling in 2026?
The contribution salary ceiling for 2026 is R$ 8,475.55. Anyone earning more contributes on the ceiling, so the employee's maximum contribution is R$ 988.09 a month.
How is the INSS deduction calculated band by band?
Apply 7.5% to the part of the salary up to R$ 1,621.00, 9% to the part between R$ 1,621.01 and R$ 2,902.84, 12% to the part between R$ 2,902.85 and R$ 4,354.27 and 14% to the part between R$ 4,354.28 and R$ 8,475.55. The sum of the four slices is the month's deduction.
Does the INSS table apply to the 13th salary and vacation pay?
Yes, but each base is taxed separately: the 13th salary has the table applied to its full amount on its own, and vacation pay plus the one-third bonus is added to the salary of the month in which it is paid.