Brazil calculators

INSS, Tabela de contribuição mensal (Portaria Interministerial MPS/MF nº 13/2026): Employee INSS bands from January 2026: 7.5%, 9%, 12%, 14% up to the R$ 8,475.55 ceiling

Receita Federal, Tabelas 2026: IRRF monthly table, R$ 189.59 per dependant, R$ 607.20 simplified discount, Lei 15.270 reduction table

Receita Federal, exemplos de aplicação da Lei 15.270/2025: Five worked IRRF examples used as the test reference

Lei nº 15.270, de 26 de novembro de 2025 (Planalto): Art. 3º-A of Lei 9.250: the reduction is on taxable income and never more than the tax

Lei nº 7.418/1985, art. 4 (Planalto): Vale-transporte: the employee pays up to 6% of the basic salary

Lei nº 8.036/1990, art. 15 (Planalto): FGTS: the employer deposits 8% of pay

Lei nº 4.090/1962 (Planalto): One twelfth of December pay per month; 15 days or more count as a whole month

Lei nº 4.749/1965 (Planalto): Advance of half the salary between February and November; the rest by 20 December

Decreto nº 10.854/2021, arts. 76-78 (Planalto): Variable pay at one eleventh; advance for someone admitted during the year

Lei nº 8.134/1990, art. 16 (Planalto): IRRF on the 13th: none on the advance, on the full amount, separately from other income

Lei nº 15.270/2025 (Planalto): The 2026 income tax reduction also applies to the 13th (art. 3º-A §3 of Lei 9.250)

INSS, Tabela de contribuição mensal 2026: INSS bands; the 13th is not added to the month’s pay

Receita Federal, Tabelas 2026: IRRF monthly table, dependant deduction, simplified discount, reduction table

Lei 12.506/2011, art. 1 (Planalto): Aviso prévio of 30 days plus 3 per year of service, up to 90

CLT (Decreto-Lei 5.452/1943), arts. 130, 146, 147, 484-A and 487 (Planalto): Férias on termination at 1/12 per month or fraction over 14 days; acordo halves the aviso and the FGTS fine; the aviso counts as service

Lei 4.090/1962, arts. 1 and 3 (Planalto): 13º at 1/12 per month, 15 days making a month, due on dismissal without just cause

Lei 8.036/1990, art. 18 § 1º (Planalto): 40% of the FGTS deposits on dismissal without just cause

Constituição Federal, art. 7º, XVII (Planalto): Férias paid with one third more

MTE, Abono Salarial (calendário 2026, ano-base 2024): Average pay up to R$ 2.766,00, 30 days of work, 5 years in PIS-Pasep, the value table and the payment calendar

Constituição Federal, art. 239 § 3º (EC 135/2024) (Planalto): One minimum wage a year; the 2-minimum-wage line corrected by the INPC from 2026

CLT (Decreto-Lei 5.452/1943), arts. 64 and 73 (Planalto): 20% night premium, 22:00 to 05:00, night hour of 52 min 30 s, mixed shifts and extensions

Lei 5.889/1973, art. 7º (Planalto): Rural night work: 21:00-05:00 in crops, 20:00-04:00 in livestock, 25% premium

Constituição Federal, art. 7º IX (Planalto): Night work paid more than day work

Lei 605/1949, art. 7 (Planalto): Habitual premiums raise the paid weekly rest (DSR)

CLT (Decreto-Lei 5.452/1943), arts. 130, 134, 142, 143, 144 and 145 (Planalto): Days by absences, periods of 14 and 5 days, selling a third (abono), paid 2 days before

Constituição Federal, art. 7º XVII (Planalto): Holiday paid with at least one third more than the normal salary

Lei 8.212/1991, art. 28 § 9º (Planalto): The abono de férias is not part of the INSS base

Receita Federal, Manual MIR: Rendimentos do Trabalho: The abono pecuniário (selling holiday) is exempt income

INSS, Tabela de contribuição mensal 2026: INSS bands of 7.5% to 14% on the holiday pay

Lei 15.270/2025, art. 3º-A of Lei 9.250/1995 (Planalto): The 2026 reduction applies to taxable income subject to monthly incidence (holiday pay included)

Decreto 9.580/2018 (RIR/2018), art. 682 (Planalto): Income tax on holiday pay is worked out separately from the other pay of the month

Receita Federal, Tabelas 2026: IRRF monthly table, dependants, simplified discount and the Lei 15.270 reduction

Lei 8.036/1990, arts. 13, 15, 18 and 20-D with its Anexo (Planalto): 8% deposits (2% for apprentices), 3% a year plus TR, the 40% and 20% fines, the saque-aniversário table

CLT, art. 484-A (Planalto): Ending by agreement: half the fine and up to 80% of the deposits withdrawn

CLT (Decreto-Lei 5.452/1943), arts. 59 and 64 (Planalto): Overtime at least 50% above the normal hour; hourly wage = salary / (30 x daily hours)

Constituição Federal, art. 7º XVI (Planalto): Overtime paid at least 50% above the normal hour

Lei 605/1949, arts. 7 and 9 (Planalto): Habitual overtime counts in the paid weekly rest; holiday work not given back is paid double

INSS, Tabela de contribuição mensal (Portaria Interministerial MPS/MF nº 13/2026): Employee bands 7.5% to 14%; 20%, 11% and 5% for the self-employed, optional contributors and MEI; R$ 1.621,00 to R$ 8.475,55

Lei 8.212/1991, arts. 21 and 30 § 4º (Planalto): 20% for the self-employed; 11% and 5% plans; the 45% deduction up to 9 points when a company pays

Lei 10.666/2003, art. 4º (Planalto): The company withholds the contribution of a contribuinte individual it pays

Lei Complementar 123/2006, arts. 18-A and 18-F (Planalto): Fixed monthly DAS (INSS + R$ 1 ICMS + R$ 5 ISS), R$ 81.000 limit, R$ 6.750 a month in the first year, the 20% rule

INSS, Tabela de contribuição mensal 2026: MEI INSS: 5% of the minimum wage, R$ 81,05

Lei 8.212/1991, art. 21 § 2º (Planalto): The 5% rate of the MEI

Ministério do Empreendedorismo (MEMP), Teto do MEI: The limit stays at R$ 81 mil; up to R$ 97.200 and above

Receita Federal, Tabelas 2026: Participação nos Lucros ou Resultados: Yearly PLR table from May 2025: exempt up to R$ 8.214,40, then 7.5% to 27.5% with deductions

Lei 10.101/2000, art. 3º §§ 5-11 (Planalto): Taxed only at source, apart from the salary; a second payment recalculated on the year; alimony deductible

Lei 7.998/1990, arts. 3 and 4 (Planalto): Who has the right, 3 to 5 instalments by request and months worked, rounding up to the real

MTE / FAT: MTE reajusta valores do benefício Seguro-Desemprego (January 2026): Bands from 11 Jan 2026: x 0.8 up to R$ 2.222,17; 0.5 above it + R$ 1.777,74; ceiling R$ 2.518,65; floor R$ 1.621,00

MTE, Seguro-Desemprego Formal: The average of the last three salaries, or two, or the last one