How to Calculate Net Salary: Complete 2024 Guide
Learn to calculate your net salary with current INSS and IRPF tables. Understand mandatory deductions and use our online calculator.
Understanding how much you’ll actually receive at the end of the month is essential for your financial planning. Net salary is the amount that reaches your account after all mandatory deductions.
Many workers get confused when they see the difference between the value promised during hiring and what they actually receive. This difference can reach 20% or more of the gross salary, depending on the salary range.
What is net salary
Net salary is the final amount you receive after deducting all mandatory deductions required by law. It’s the money that’s actually available for your monthly expenses.
Difference between gross and net salary
Gross salary is the total amount agreed upon in your employment contract, before any deductions. Net salary is what remains after INSS (social security), Income Tax and other charges are deducted.
Example: Gross salary of R$ 5,000 → deductions of R$ 1,100 → net salary of R$ 3,900
The difference between gross and net varies according to your salary range:
- Salaries up to R$ 2,640: lower deduction (INSS only)
- Salaries above R$ 2,640: higher deduction (INSS + IRPF)
- Salaries above R$ 7,087: maximum deduction percentage
Importance of correct calculation
Knowing your actual net salary is essential to:
- Plan your monthly family budget
- Negotiate salary increases consciously
- Compare job offers appropriately
- Identify errors in your payroll
Mandatory salary deductions
The main deductions that apply to your salary are determined by federal law. Each has specific rules and percentages for 2024.
INSS - 2024 rates
INSS (social security) deduction follows a progressive table, where each salary range has a different rate:
| Salary Range | Rate |
|---|---|
| Up to R$ 1,412.00 | 7.5% |
| R$ 1,412.01 to R$ 2,666.68 | 9% |
| R$ 2,666.69 to R$ 4,000.03 | 12% |
| R$ 4,000.04 to R$ 7,786.02 | 14% |
The maximum contribution ceiling in 2024 is R$ 908.85.
Example: Salary of R$ 3,500 → INSS of R$ 311.82 (progressive calculation)
IRPF - updated table
Income Tax (IRPF - income tax) applies to salary after INSS deduction. The calculation base is gross salary minus INSS.
| Income Range | Rate | Deduction |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | R$ 0 |
| R$ 2,259.21 to R$ 2,826.65 | 7.5% | R$ 169.44 |
| R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 381.44 |
| R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 662.77 |
| Above R$ 4,664.68 | 27.5% | R$ 896.00 |
FGTS and other deductions
FGTS (severance fund): 8% of gross salary (not deducted from the worker - paid by the employer)
Other possible deductions:
- Meal or food vouchers
- Health insurance (when there’s employee participation)
- Group life insurance
- Union contribution (when applicable)
How to calculate net salary step by step
The calculation follows a specific sequence that must be respected to reach the correct value.
Step 1: Calculate INSS
Apply progressive rates to each salary range:
Practical example: Salary of R$ 4,500
- Range 1: R$ 1,412 × 7.5% = R$ 105.90
- Range 2: R$ 1,254.68 × 9% = R$ 112.92
- Range 3: R$ 1,333.35 × 12% = R$ 160.00
- Range 4: R$ 499.97 × 14% = R$ 70.00
- Total INSS: R$ 448.82
Step 2: Calculate IRPF base
Subtract INSS from gross salary:
IRPF base = R$ 4,500 - R$ 448.82 = R$ 4,051.18
Step 3: Calculate IRPF
With the base of R$ 4,051.18, apply the table:
IRPF = (R$ 4,051.18 × 22.5%) - R$ 662.77 = R$ 248.74
Step 4: Final result
Net salary = R$ 4,500 - R$ 448.82 - R$ 248.74 = R$ 3,802.44
Special cases
Dependents: Each dependent reduces R$ 189.59 from the IRPF base.
Alimony: Can be fully deducted from the IRPF base.
Medical expenses: Unlimited deduction when proven.
Online simulator
To make your calculations easier, use our Net Salary Calculator. The tool considers all 2024 rules and provides results in seconds.
The calculator allows you to include:
- Dependents for IR deduction
- Transportation vouchers and other benefits
- Additional custom deductions
Frequently Asked Questions
Is FGTS deducted from my salary?
No, the 8% FGTS is paid by the employer directly to the government. There’s no deduction from your salary for FGTS.
Why does my net salary vary some months?
Variations occur due to overtime, absences, night shift bonuses, or changes in transportation voucher and health insurance deductions.
Is there IR deduction for those earning up to R$ 2,259.20?
No, workers with a calculation base (salary - INSS) up to R$ 2,259.20 are exempt from Income Tax.
How does dependent deduction work?
Each dependent (children up to 21 years old, spouse without own income, etc.) reduces R$ 189.59 from the monthly IRPF calculation base.
Does the 13th salary have the same deductions?
Yes, the 13th salary undergoes the same INSS and IRPF deductions, but is calculated separately, which may result in different rates.
Can I contest incorrect deductions on my payroll?
Yes, you have the right to question any improper deduction. Contact your company’s HR with the correct calculations in hand.
How to calculate net salary for part-time?
For part-time contracts, apply the same percentages to the proportional salary. INSS and IRPF rates follow the same tables.