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Employee social security contributions

The employment remuneration is subject to social security (INSS), which is paid only by the employee and is withheld by the employer on a monthly basis over gross remuneration at rates between 7.5% and 14%, as follows:

(Gov.br)

The calculation is carried out upon the application of the above rates over the amount of gross income in accordance with the percentages applicable to each bracket.

Cap on maximum INSS payable

The INSS calculation is capped to the monthly income of BRL 8,157.41 even where the monthly remuneration exceeds this amount.

Fluctuations in pay

Fluctuations in the payment are processed on a monthly basis, ie the amount received by the employee in any given month is compared to the ranges presented in the table above, and the employer must apply the rate corresponding to that range. There is no INSS