INSS 2024 Table: Rates, Ceiling & Discount Calculator
Updated INSS 2024 table with new ceiling of R$ 7,786.02. Check rates by salary bracket, calculate your discount, and understand the changes.
The INSS (social security) 2024 table brought important changes to contribution rates and the contribution ceiling. The new maximum value of R$ 7,786.02 directly impacts the calculation of monthly deductions for millions of Brazilian workers.
To correctly calculate your deduction, it’s essential to understand the progressive contribution system and the different salary brackets established by Social Security.
Updated INSS 2024 Table
INSS Contribution Brackets
The INSS deduction follows a progressive bracket system, where each portion of the salary is taxed at different rates. This means that a single percentage is not applied to the total salary.
The official 2024 table establishes four distinct contribution brackets:
Rates by Salary Bracket
| Salary Bracket | Rate | Amount to Deduct |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | - |
| From R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 21.18 |
| From R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 101.18 |
| From R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 181.18 |
INSS Maximum Ceiling 2024
The INSS ceiling in 2024 is R$ 7,786.02, representing a 3.69% increase from the previous year. Those earning above this amount contribute the maximum deduction of R$ 908.85 monthly.
This ceiling also defines the maximum value of retirement benefits and payments made by INSS, except for those with complementary private pension plans.
How to Calculate INSS Deduction
Progressive INSS Calculation
The INSS calculation works progressively, similar to Income Tax. Each salary bracket is multiplied by its respective rate, and the total deduction is the sum of all portions.
To simplify the calculation, use the simplified formula: Salary × Bracket rate - Amount to deduct from the table above.
Use our INSS calculator to get the exact result in seconds.
Practical Examples by Salary
Salary of R$ 2,500.00:
- Falls in the second bracket (9%)
- Deduction: R$ 2,500.00 × 9% - R$ 21.18 = R$ 203.82
Detailed example: Bracket 1: R$ 1,412.00 × 7.5% = R$ 105.90 Bracket 2: R$ 1,088.00 × 9% = R$ 97.92 Total: R$ 203.82
Salary of R$ 5,000.00:
- Falls in the fourth bracket (14%)
- Deduction: R$ 5,000.00 × 14% - R$ 181.18 = R$ 518.82
Salary of R$ 10,000.00:
- Above the ceiling, maximum deduction of R$ 908.85
Changes in the INSS 2024 Table
Comparison with Previous Years
The main changes compared to 2023 were:
- INSS ceiling: increased from R$ 7,507.49 to R$ 7,786.02
- Minimum wage: rose from R$ 1,320.00 to R$ 1,412.00
- Maximum deduction: went from R$ 876.05 to R$ 908.85
Impact of Adjustments
The 3.69% ceiling adjustment was lower than accumulated inflation in some periods, but kept pace with national minimum wage growth.
Workers earning close to the ceiling had an increase in monthly deduction of approximately R$ 32.80.
INSS for Self-Employed and MEI
Optional Contribution
Self-employed workers can choose between different forms of contribution:
- 20% on income: for those who want to maintain the right to retirement by contribution time
- 11% on minimum wage: only for age-based retirement
- 5% on minimum wage: for low-income individuals registered in CadÚnico
MEI and INSS
Individual Microentrepreneurs (MEI - micro-entrepreneur status) contribute a fixed monthly amount of R$ 70.60 in 2024, corresponding to 5% of the minimum wage plus municipal and state fees.
This contribution guarantees:
- Age-based retirement
- Disability benefits
- Maternity pay
- Death pension
To be entitled to retirement by contribution time, MEI can supplement with an additional 15% on the minimum wage.
Frequently Asked Questions
What is the INSS ceiling in 2024?
The INSS ceiling in 2024 is R$ 7,786.02. Those earning above this amount contribute the maximum deduction of R$ 908.85 monthly.
How do I calculate the INSS deduction from my salary?
Use the formula: Salary × Bracket rate - Amount to deduct. For a quick and accurate calculation, use our INSS calculator.
Did the INSS rates change in 2024?
No, the rates remain the same: 7.5%, 9%, 12% and 14%. What changed were the salary bracket values and the contribution ceiling.
How much INSS does someone earning minimum wage pay?
Someone receiving minimum wage (R$ 1,412.00) pays R$ 105.90 in INSS, equivalent to 7.5% of the salary.
Is the INSS deduction the same for CLT and self-employed?
No. CLT (labor law) employees have automatic deduction according to the progressive table. Self-employed workers can choose between 20%, 11% or 5% on different calculation bases.
When is the INSS table adjusted?
The INSS table adjustment occurs annually, usually in January, following minimum wage variation and official economic indices.
Does MEI need to pay INSS in addition to DAS?
No. The MEI DAS amount (R$ 70.60 in 2024) already includes social security contribution. Only those who want the right to retirement by contribution time pay additional amounts.