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.

Salary and income tax

Gross monthly salary (R$)

Dependents for income tax

Court-ordered alimony (R$)

Children up to 14 years old (salário-família)

Contracted weekly hours

Benefits and deductions

Vale-transporte (transport voucher)

Not used 6% of the salary Actual cost (up to 6%)

Actual monthly commuting cost (R$)

Health plan (R$)

Meal or food voucher (R$)

Other deductions (R$)

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How the net salary is calculated

The calculation starts from the gross monthly salary. INSS (social security) is progressive: each slice of the salary pays its own rate and the slices are added up. The 2026 brackets are 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 up to the ceiling of R$ 8,475.55; nothing is charged above the ceiling. For a salary of R$ 6,000.00 the pieces are 121.575 + 115.3656 + 174.1716 + 230.4022 = 641.5144, rounded once at the end to R$ 641.51.

IRRF (income tax withheld at source) is charged on the salary minus the deductions. The legal deductions are INSS, R$ 189.59 per dependent and court-ordered alimony; the calculator compares them with the simplified discount of R$ 607.20 and uses the larger one. The base goes through the table: exempt up to R$ 2,428.80, then 7.5% up to R$ 2,826.65, 15% up to R$ 3,751.05, 22.5% up to R$ 4,664.68 and 27.5% above, each with a deduction in reais. Lei 15.270/2025 then reduces the tax: salaries up to R$ 5,000.00 are exempt, between R$ 5,000.01 and R$ 7,350.00 the reduction is 978.62 − 0.133145 × income, and above R$ 7,350.00 there is no reduction.

Other discounts come next. Vale-transporte may be deducted up to 6% of the basic salary; if you choose the actual cost, the calculator deducts the smaller of the real cost and 6%. Health plan, meal voucher, alimony and any other deduction are subtracted exactly as typed. Salário-família is a benefit of R$ 67.54 per child up to 14 years old for pay up to R$ 1,980.38; it is added to the net amount and carries no INSS or IRRF. The FGTS deposit of 8% is paid by the employer on top of the salary and is shown for information only. The hourly rate divides the salary by the divisor of the weekly hours you choose (220 for 44 hours).

Worked example with a gross salary of R$ 6,000.00 and no dependents. INSS is R$ 641.51, which is larger than the simplified discount, so the legal deduction is used: the base is 6,000.00 − 641.51 = R$ 5,358.49. The table gives 5,358.49 × 27.5% − 908.73 = R$ 564.85. Because the salary is between R$ 5,000.01 and R$ 7,350.00, the reduction is 978.62 − 0.133145 × 6,000.00 = R$ 179.75, so the IRRF is R$ 385.10. The net salary is 6,000.00 − 641.51 − 385.10 = R$ 4,973.39, or about 82.9% of the gross amount.

Legal basis: Lei 8.212/1991 and Portaria Interministerial MPS/MF 13/2026 (INSS brackets, ceiling and salário-família), Lei 9.250/1995, arts. 3-A and 4, Lei 15.270/2025 and IN RFB 1.500/2014 (IRRF), Lei 7.418/1985 and Decreto 10.854/2021, art. 116 (vale-transporte), Lei 8.036/1990, art. 15 (FGTS) and CLT, art. 459 (payment of the salary until the 5th business day). The result is an estimate: convention clauses, other taxable benefits and company policies may change the payslip.