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📊 INSS Table 2025

The 2025 INSS table defines the progressive rates applied to gross salary. This page provides the 4 current brackets, the cap of R$ 8,157.41, calculation examples for each bracket, and the relationship between INSS and IRRF.

2025 INSS Progressive Tax Table

Salary Range	Rate
Up to R$ 1,518.00	7.5%
R$ 1,518.01 to R$ 2,793.88	9%
R$ 2,793.89 to R$ 4,190.83	12%
R$ 4,190.84 to R$ 8,157.41 (cap)	14%

INSS 2025 cap: R$ 8,157.41. Maximum deduction: R$ 951.62.

Calculation Examples

Salary of R$ 2,000.00

Bracket 1: R$ 1,518.00 x 7.5% = R$ 113.85
Bracket 2: (R$ 2,000.00 - R$ 1,518.00) x 9% = R$ 43.38
Total INSS: R$ 157.23

Salary of R$ 4,000.00

Bracket 1: R$ 1,518.00 x 7.5% = R$ 113.85
Bracket 2: (R$ 2,793.88 - R$ 1,518.00) x 9% = R$ 114.83
Bracket 3: (R$ 4,000.00 - R$ 2,793.88) x 12% = R$ 144.73
Total INSS: R$ 373.41

Relationship Between INSS and IRRF

IRRF (Withheld Income Tax) is calculated on the gross salary minus INSS. That is, the IRRF calculation base already has INSS deducted. For example, for a gross salary of R$ 3,000.00 with R$ 253.41 of INSS, the IRRF base is R$ 2,746.59. The 2025 IRRF table has an exemption up to R$ 2,428.80 and rates from 7.5% to 27.5% for amounts above that.

Official Sources

INSS 2025 Contribution Brackets

Brazil's Social Security (INSS) uses progressive rates on monthly gross salary. These are the 2025 brackets effective since January:

Monthly Salary Range (R$)	Rate	Deduction (R$)
Up to 1,518.00	7.5%	—
1,518.01 – 2,793.88	9%	22.77
2,793.89 – 4,190.83	12%	106.59
4,190.84 – 8,157.41	14%	190.40

Maximum INSS deduction: R$ 951.62 (on salaries of R$ 8,157.41+).

INSS Coverage by Employment Type

Brazil's social security system covers different worker categories under different rules:

Worker Type	INSS Code	Contribution Base	Notes
CLT employee	1001	Gross monthly salary	Employer withholds
Self-employed (autônomo)	1120	Chosen contribution tier	Voluntary; planos available
Individual microentrepreneur (MEI)	1120	Minimum wage (fixed)	~R$ 66.10/month in 2025
Optional insured	1406	Chosen amount	Non-working spouses, students

What is this tool?

The INSS (National Social Security Institute) table is updated annually and defines the rates applied to the contribution salary. In 2025, the table has 4 progressive brackets ranging from 7.5% to 14%, with a contribution cap of R$ 8,157.41. Salaries above this cap pay INSS only up to the limit. The INSS contribution funds Brazilian social security: it guarantees retirement, sickness benefits, death pensions, maternity pay, and other benefits. Every formally employed worker (CLT) contributes automatically, with the deduction already calculated on the payroll. The INSS calculation is progressive, meaning each salary bracket has a different rate. It is not a single rate on the entire salary, but a sum of rates per bracket. For this reason, manual calculation is more complex than simply multiplying the salary by a percentage. In addition to INSS, the worker also pays IRRF (Withheld Income Tax) on the salary, but IRRF is calculated on the gross salary minus INSS. This is why the two tables work together.

How it works

The INSS table works by brackets. Each portion of the salary that falls within a bracket pays the corresponding rate. For example, the first R$ 1,518.00 of salary always pays 7.5%, even for someone earning R$ 8,000. The portion between R$ 1,518.01 and R$ 2,793.88 pays 9%, and so on. The cap of R$ 8,157.41 means the maximum INSS deduction in 2025 is R$ 951.62 (which is the sum of contributions across all brackets up to the cap). Those who earn more than the cap pay exactly this amount. The IRRF calculation base is the gross salary minus INSS. This is why, to calculate the net salary, you must first apply the INSS table and then apply the IRRF table on the remaining amount.

How to use

Identify which bracket your gross salary falls into.
Apply the corresponding rate to each bracket, summing the contributions.
Add up the deducted INSS to obtain the total contribution amount.
Use the gross salary minus INSS as the base to calculate IRRF.
Verify the result with your payslip or use the 13th salary calculator.

Frequently Asked Questions

What are the INSS brackets in 2025?

The 2025 INSS table has 4 brackets: 7.5% for salaries up to R$ 1,518.00; 9% from R$ 1,518.01 to R$ 2,793.88; 12% from R$ 2,793.89 to R$ 4,190.83; and 14% from R$ 4,190.84 up to the cap of R$ 8,157.41. The calculation is progressive: each bracket pays the corresponding rate.

What is the INSS cap in 2025?

The INSS cap in 2025 is R$ 8,157.41. This means the maximum INSS deduction is R$ 951.62, which is the sum of contributions across all brackets up to the cap. Salaries above R$ 8,157.41 pay only this fixed amount.

How to calculate the INSS deduction?

Sum the contributions from each bracket. For example, for a salary of R$ 3,000: bracket 1 (up to 1,518) × 7.5% = R$ 113.85; bracket 2 (1,518.01 to 2,793.88) × 9% = R$ 114.83; bracket 3 (2,793.89 to 3,000) × 12% = R$ 24.73. Total: R$ 253.41.

What is the relationship between INSS and IRRF?

IRRF (Income Tax) is calculated on the gross salary minus INSS. That is, the IRRF calculation base already has INSS deducted. Therefore, INSS reduces the income tax. To calculate the net salary, first apply the INSS table and then the IRRF table.

Does the INSS table change every year?

Yes. The INSS table is updated annually, usually in January or February, with an adjustment of bracket values. The values on this page are for 2025. Always check the current table on the official government website (gov.br) for the most recent values.

Does this table apply to self-employed workers?

The rate table is the same, but the calculation base may differ. Self-employed workers (individual contributors) pay 20% on the contribution salary, with the same cap bracket. For self-employed workers, consult the specific table on the INSS website.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Tips & Advice

The values in this table are for 2025 and may change each year. For official and updated values, always consult the Federal Revenue website or the INSS website (gov.br). This page does not replace consultation with an accountant or your company's HR department.

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