INSS Contribution 2026
Monthly INSS for employees, individual and voluntary contributors (20%, 11% and 5% plans) and domestic employees, with what each plan covers.
These calculations follow Brazilian labor and tax law (CLT, INSS, IRRF, FGTS) and are valid only for employment contracts in Brazil. Amounts are in Brazilian reais (R$).
Legislation and tables in force on 10/17/2026: 2026 minimum wage, 2026 INSS and IRRF tables and the income tax reduction of Lei 15.270/2025.
This is an estimate for guidance. Collective agreements and individual situations may change the amounts; it does not replace the payslip or advice from an accountant or lawyer.
What each plan covers
- Normal plan — 20% of the declared base Counts for every INSS benefit and for the transition rules of retirement by time of contribution. Benefits are calculated on the declared salaries, from the minimum wage up to the ceiling.
- Simplified plan — 11% of the minimum wage For people who work on their own account without serving companies, and for voluntary contributors. Gives retirement by age and the other benefits at the value of the minimum wage, but does not count for retirement by time of contribution or for a contribution-time certificate unless you pay the 9% complement plus interest.
- Low-income voluntary — 5% of the minimum wage For voluntary contributors without own income who do housework in their own home and belong to a low-income family registered in the CadÚnico. Same coverage as the 11% plan; the complement is 15% plus interest.
- MEI — 5% of the minimum wage (inside the DAS) Paid inside the MEI monthly DAS. Same coverage as the 11% plan, with benefits at the value of the minimum wage; the complement is 15% plus interest.
- Services to companies — 11% withheld When an individual contributor provides services to a company, the company withholds 11% of the remuneration up to the ceiling and pays its own 20%. It counts like the 20% plan.
For the full cost of a CLT employee for a company, see the employee cost calculator.
Frequently asked questions
How is the employee INSS calculated in 2026?
Each part of the salary is taxed at the rate of its bracket (7.5%, 9%, 12% and 14%) and the results are added, up to the ceiling of R$ 8,475.55. The maximum contribution is R$ 988.09 per month.
Which plan should a self-employed person choose?
The 20% plan gives benefits above the minimum wage and counts for every rule. The 11% plan is cheaper but pays benefits of one minimum wage and does not count for retirement by time of contribution without the complement.
Can I change from 11% to 20% later?
Yes. You can switch plans in future months, and you can pay the difference of past months (9% or 15% plus interest) if you need that time to count for retirement by time of contribution.
Who pays the domestic employee INSS?
The employer withholds the employee share from the salary and pays it with the employer contributions in a single monthly DAE through eSocial.
How the INSS calculation works
This page shows the monthly INSS contribution in 2026 for the three most common situations in Brazil: employees under the CLT, individual and voluntary contributors who pay their own social security, and domestic employees together with the employer's share of the DAE. Choose the type of insured person, enter the salary or the contribution base and read the amount, the effective rate and the yearly total. For the 11% and 5% plans no amount is needed, because they are always calculated on the minimum wage. Below the result, the page explains what each plan covers, so you can pick the one that fits your goal.
Employee and domestic INSS follow the progressive table of Portaria Interministerial MPS/MF 13/2026: 7.5%, 9%, 12% and 14% on each bracket, up to the ceiling of R$ 8,475.55. For individual contributors the page applies Lei 8.212/1991 article 21: 20% on the declared base between the minimum wage and the ceiling, or 11% and 5% on the minimum wage, with the complement of 9% or 15% to count the time. The 11% withheld by companies follows article 30, paragraph 4. The domestic employer pays 8% and 0.8% under article 24 and FGTS of 8% plus 3.2% under Complementary Law 150/2015.
Example: an employee earning R$ 3,000.00 pays 7.5% on R$ 1,621.00, 9% on R$ 1,281.84 and 12% on R$ 97.16, which adds up to R$ 248.60, an effective rate of 8.29%. Across 12 salaries and the 13th salary this is R$ 3,231.80 in the year. Limitations: the page considers one employment only, so it does not split the ceiling between several jobs, it does not calculate late-payment interest, and it does not simulate retirement benefits or special retirement. Use the result as a guide and confirm the numbers with your payroll or the official INSS channels.