INSS 2026 Table: Rates, Ceiling & Complete Calculator
Updated INSS 2026 table with new rates and contribution ceiling of R$ 7,786.02. Calculate your exact discount with our complete guide.
The INSS (social security) contribution underwent important updates in 2026, affecting millions of Brazilian workers. The new rates and contribution ceiling directly impact the amount deducted from your salary.
Knowing the updated table is essential for planning your finances and understanding exactly how much will be deducted from your monthly salary.
Complete INSS 2026 Table
New Rates and Brackets
The 2026 INSS table maintains the progressive system, where higher rates apply to higher salaries:
| Salary Bracket | Rate | Deductible Amount |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | R$ 0.00 |
| R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 21.18 |
| R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 101.18 |
| R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 181.18 |
Contribution Ceiling
The INSS ceiling in 2026 is R$ 7,786.02. This means that workers with salaries above this amount contribute a maximum of R$ 908.85 monthly.
Example: An executive earning R$ 15,000 will pay only R$ 908.85 in INSS, not 14% on the entire salary.
How Progressive Deduction Works
Calculation by Salary Bracket
The progressive system means that each bracket has its own rate. The calculation isn’t simply multiplying the salary by the highest rate.
To calculate correctly, use the formula:
- Contribution = (Salary × Rate) - Deductible Amount
Examples for Different Salaries
See how it works in practice for different salary levels:
Salary R$ 2,000: (R$ 2,000 × 9%) - R$ 21.18 = R$ 158.82
Salary R$ 3,500: (R$ 3,500 × 12%) - R$ 101.18 = R$ 318.82
Salary R$ 6,000: (R$ 6,000 × 14%) - R$ 181.18 = R$ 658.82
Changes from 2025
The main changes in the 2026 INSS table compared to the previous year:
- Minimum wage adjustment affected the first contribution bracket
- Ceiling increased from R$ 7,507.49 to R$ 7,786.02
- Rates maintained at the same percentages
- Deductible amounts adjusted according to new calculation base
How to Calculate Your Contribution
Step-by-Step Calculation
To manually calculate your INSS contribution:
- Identify your salary bracket in the table
- Multiply salary by the corresponding rate
- Subtract the deductible amount for the bracket
- The result is your monthly deduction
Practical Simulation
The fastest and safest way is to use our INSS calculator, which already considers all 2026 updates.
The tool automatically calculates:
- Exact deduction amount
- Net salary after INSS
- Comparison between different salaries
INSS for Self-Employed and MEI
Self-Employed Contribution
Self-employed professionals can choose between two options:
- 20% on any amount between R$ 1,412 and R$ 7,786.02
- 11% on minimum wage (R$ 1,412), only for age retirement
Individual Microentrepreneur (MEI)
The MEI (micro-entrepreneur) contributes 5% of minimum wage, totaling R$ 70.60 monthly in 2026. This amount is fixed and independent of the business’s monthly revenue.
Important Differences
| Category | Calculation Base | Minimum Amount | Maximum Amount |
|---|---|---|---|
| CLT (labor law) | Monthly salary | R$ 105.90 | R$ 908.85 |
| Self-employed 20% | Free choice | R$ 282.40 | R$ 1,557.20 |
| Self-employed 11% | Minimum wage | R$ 155.32 | R$ 155.32 |
| MEI | Minimum wage | R$ 70.60 | R$ 70.60 |
Frequently Asked Questions
How is INSS calculated in 2026?
INSS 2026 uses a progressive system. Multiply your salary by the corresponding bracket rate and subtract the deductible amount. For a R$ 3,000 salary: (R$ 3,000 × 12%) - R$ 101.18 = R$ 258.82.
What is the INSS ceiling in 2026?
The maximum INSS contribution ceiling in 2026 is R$ 7,786.02. Those earning above this amount contribute a maximum of R$ 908.85 monthly.
What changed in the INSS table from 2025 to 2026?
The main changes were the ceiling adjustment from R$ 7,507.49 to R$ 7,786.02 and adjustment in deductible amounts. The rates (7.5%, 9%, 12% and 14%) remained the same.
How does the progressive INSS deduction work?
In the progressive system, each salary bracket has a different rate. The highest rate isn’t applied to the entire salary, but rather a tiered calculation by brackets, resulting in fairer deductions.
Does MEI need to pay INSS?
Yes, MEI contributes 5% of minimum wage (R$ 70.60 in 2026) through monthly DAS. This contribution guarantees age retirement, sickness benefits, and maternity leave.
Can I contribute more than the minimum as self-employed?
Yes, self-employed workers can contribute 20% on any amount between R$ 1,412 and R$ 7,786.02. Higher contributions result in higher-value retirement benefits.
Where can I calculate my exact INSS for 2026?
Use our INSS calculator updated with 2026 tables. The tool automatically calculates your exact deduction and net salary.