Brazil net salaryand everything it gives you

INSS is charged in progressive brackets on the gross salary, up to the ceiling of the social security system. Above the ceiling the contribution does not grow. The calculator uses the deduction column of the official table, the same method payroll systems use.

Income tax applies to the salary minus INSS and minus a deduction per dependent, or minus the simplified discount when that is larger. The monthly table is applied to that base. Then the reduction of Lei 15.270/2025 comes in: taxable income of up to R$ 5.000 a month pays no tax at source, and between R$ 5.000,01 and R$ 7.350 the reduction fades until it ends.

The transport voucher deducts up to 6% of the base salary, and the FGTS is a deposit made by the employer on top of the salary. Other deductions, such as a health plan or alimony, go in the other deductions field.

Vacation is 30 days of pay plus a constitutional third, and the 13th salary is paid in two installments, with INSS and income tax on the second. Severance depends on how the contract ends: a dismissal without cause pays notice, the proportional 13th and vacation and a 40% FGTS fine, while a resignation has no fine and no withdrawal.

The PJ comparison assumes a company in the Simples Nacional, Anexo III, which needs a pro labore of at least 28% of the invoice (fator R). It adds up the CLT cash for a year, the FGTS deposits and your benefits, and finds the invoice that leaves you with the same amount after the Simples tax, the INSS and income tax on the pro labore and the accountant. As a PJ there is no paid vacation, no 13th, no FGTS fine and no unemployment insurance, so the comparison is about money and not about risk.

The employee's INSS is calculated in progressive brackets: the rate of each bracket applies only to the part of the salary that falls in it. The table shows the "amount to deduct" method, which gives the same result and is the one payroll systems use. The contribution ceiling is R$8,475.55: above it the deduction no longer grows and stays at R$988.09.

Tax withheld at source applies to the calculation base: the salary minus the INSS and minus R$189.59 per dependent, or minus the simplified discount of R$607.20 when that is larger. The rate of the table is applied to the base and the amount to deduct is subtracted. Then the reduction of Lei 15.270/2025 comes in: taxable income of up to R$5,000.00 a month pays no tax at source, and between that and R$7,350.00 the reduction shrinks until it ends.

Values worked out by this same calculator, with no dependents, no transport voucher and no other deductions. The net salary changes with every case, so use the calculator above with your own numbers.