Brazil INSS 2026: employee bands, self-employed 20% or 11%, the 5% plans and MEI
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.An employee earning R$ 3.000,00 in Brazil pays R$ 248,60 of INSS in 2026, worked out band by band from 7.5% to 12%. A self-employed person declaring the same income pays 20%, R$ 600,00, or 11% when a company pays them. The simplified plan costs R$ 178,31 and the MEI R$ 81,05.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Choose who you are: employee, self-employed (normal plan or paid by a company), simplified plan, low-income optional or MEI.
Type the monthly salary or the income you declare.
Read the contribution, the base it is worked on and the effective rate; employees see each band.
For the 11% and 5% plans, see the complement that makes the time count for retirement by contribution time.
This calculator works out the monthly INSS contribution in 2026 for each kind of insured person in Brazil, with the rates of the INSS table (Portaria Interministerial MPS/MF nº 13/2026), and compares them on the same income.
Employees. CLT employees, domestic employees and avulso workers pay progressive bands: 7.5% up to R$ 1.621,00, 9% up to R$ 2.902,84, 12% up to R$ 4.354,27 and 14% up to the ceiling of R$ 8.475,55. Each rate applies only to its slice, so the most anyone pays is R$ 988,09.
Self-employed. A contribuinte individual or optional contributor on the normal plan pays 20% of the income declared, at least on the minimum wage and at most on the ceiling: from R$ 324,20 to R$ 1.695,11. When a company pays the worker, it withholds 11% instead, because the worker deducts part of the company's own contribution (Lei 8.212, art. 30).
Reduced plans. The plano simplificado costs 11% of the minimum wage, R$ 178,31. The low-income optional contributor (registered in CadÚnico) and the MEI pay 5%, R$ 81,05. These plans give up retirement by contribution time; paying the difference to 20% of the minimum wage, which the calculator shows, makes the months count for it.
What is not here. Several jobs at once share one ceiling; the employer's own contributions, the rural special insured and late payments are not covered.
For the full monthly take-home pay with income tax use the Brazil Net Salary Calculator; for the MEI's whole monthly DAS, the Brazil MEI DAS Calculator.
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Employee INSS is progressive: 7.5% on pay up to R$ 1.621,00, 9% on the slice up to R$ 2.902,84, 12% up to R$ 4.354,27 and 14% up to R$ 8.475,55. On R$ 3.000,00 the slices give R$ 121,58, R$ 115,37 and R$ 11,66, a total of R$ 248,60.
On the normal plan a contribuinte individual pays 20% of the monthly income declared, never less than on the minimum wage and never more than on the ceiling. In 2026 that is between R$ 324,20 and R$ 1.695,11 a month; R$ 3.000,00 of income means R$ 600,00.
Lei 8.212, article 30, lets the worker deduct 45% of the company's 20% contribution, capped at 9 points, from their own 20%. What is left is 11% of the pay, up to the ceiling, and the company withholds it under Lei 10.666/2003.
Under the simplified plan a self-employed or optional contributor pays 11% of the minimum wage, R$ 178,31 in 2026, instead of 20% of their income. The plan gives up retirement by contribution time; paying the 9% difference later, with interest, makes those months count for it.
Two groups pay 5% of the minimum wage, R$ 81,05 in 2026: the MEI, inside the monthly DAS, and the optional contributor with no income of their own who looks after the home and belongs to a low-income family registered in CadÚnico.
The ceiling (teto) for 2026 is R$ 8.475,55 of pay or declared income. Above it nothing more is charged: an employee pays at most R$ 988,09 and a contribuinte individual on 20% at most R$ 1.695,11 a month.
Rates and rules change; check the source before you rely on a figure.
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