INSS 2026 Table: Rates, Ceiling & How to Calculate
Updated INSS 2026 table with new rates and contribution ceiling. Learn how to calculate your social security deduction with practical examples.
The INSS (social security) contribution is deducted monthly from every Brazilian worker’s salary and follows a progressive table updated annually. In 2026, the rates and contribution ceiling underwent important adjustments that directly impact the amount deducted from your salary.
Knowing this information is essential for planning your budget and understanding exactly how much will be deducted from your monthly pay.
Updated INSS 2026 Table
New Rates and Brackets
The 2026 INSS table maintains the progressive system with four contribution brackets. Rates vary according to salary amount:
| Salary Bracket | Rate | Maximum Amount |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | R$ 105.90 |
| R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 112.93 |
| R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 160.00 |
| R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 530.04 |
Contribution Ceiling
The maximum INSS contribution ceiling for 2026 is R$ 908.87. This amount represents the maximum deduction any worker can have, regardless of salary received.
Salaries above R$ 7,786.02 (INSS ceiling) have a fixed deduction of R$ 908.87. The excess amount is not subject to social security deduction.
How INSS Deduction Works
Progressive System
INSS deduction works progressively by brackets. This means you don’t pay a single rate on your entire salary, but different percentages for each bracket.
This system is fairer because it protects lower-income workers from proportionally high deductions.
Calculation by Salary Bracket
To calculate the deduction, apply the corresponding rate in each bracket until reaching your total salary:
- 1st bracket: 7.5% on the first R$ 1,412.00
- 2nd bracket: 9% on amounts between R$ 1,412.01 and R$ 2,666.68
- 3rd bracket: 12% on amounts between R$ 2,666.69 and R$ 4,000.03
- 4th bracket: 14% on amounts between R$ 4,000.04 and R$ 7,786.02
Step-by-Step INSS Calculation
Practical Calculation Example
Let’s calculate the INSS deduction for a salary of R$ 3,500.00:
1st bracket: R$ 1,412.00 × 7.5% = R$ 105.90
2nd bracket: R$ 1,254.68 × 9% = R$ 112.92
3rd bracket: R$ 833.32 × 12% = R$ 100.00
Total INSS deduction: R$ 318.82
Simulation with Different Salaries
To make your calculations easier, see examples with different salary brackets:
| Gross Salary | INSS Deduction | Net Salary (INSS only) |
|---|---|---|
| R$ 1,500.00 | R$ 113.82 | R$ 1,386.18 |
| R$ 2,500.00 | R$ 203.12 | R$ 2,296.88 |
| R$ 4,500.00 | R$ 388.82 | R$ 4,111.18 |
| R$ 8,000.00 | R$ 908.87 | R$ 7,091.13 |
Use our INSS calculator to simulate your exact deduction based on your salary.
Changes from 2025
Ceiling Adjustment
The INSS contribution ceiling rose from R$ 7,507.49 in 2025 to R$ 7,786.02 in 2026, representing a 3.71% increase.
Bracket Adjustment
Salary brackets were also adjusted following the minimum wage increase and accumulated inflation index.
Impact on Maximum Deduction
With the new ceiling, the maximum deduction increased from R$ 876.97 to R$ 908.87, a difference of R$ 31.90 per month.
INSS for Self-Employed and MEI
MEI (Micro-Entrepreneur Individual) Contribution
The MEI (micro-entrepreneur individual) pays a fixed monthly contribution of R$ 70.60 in 2026, equivalent to 5% of the minimum wage.
Self-Employed and Individual Contributors
Self-employed professionals can choose between two options:
- Minimum contribution: 11% on minimum wage = R$ 155.32/month
- Full contribution: 20% on amounts between minimum and INSS ceiling
Contribution Benefits
INSS contribution guarantees important rights:
- Retirement by age or contribution time
- Sickness and accident benefits
- Death pension for dependents
- Maternity benefits
- Imprisonment aid
Frequently Asked Questions
What is the INSS contribution ceiling in 2026?
The maximum INSS contribution ceiling in 2026 is R$ 7,786.02. Those earning above this amount pay the maximum deduction of R$ 908.87 per month.
How to calculate INSS deduction on salary?
The calculation is done by progressive brackets: 7.5% up to R$ 1,412.00; 9% from R$ 1,412.01 to R$ 2,666.68; 12% from R$ 2,666.69 to R$ 4,000.03; and 14% from R$ 4,000.04 up to the ceiling. Use our INSS calculator for precise results.
Is INSS deducted from gross or net salary?
INSS deduction is calculated on gross salary, before other deductions like Income Tax. INSS reduces the calculation base for IRPF (income tax).
How much INSS does someone earning minimum wage pay?
Those receiving R$ 1,412.00 (2026 minimum wage) pay R$ 105.90 in INSS, corresponding to the 7.5% rate applied to the entire compensation.
Does MEI need to pay INSS beyond DAS?
MEI already pays INSS through the monthly DAS (R$ 70.60 in 2026). There’s no additional deduction on salary, but they can contribute an additional 15% if they want retirement by contribution time.
Do retirees who work pay INSS?
Yes, retirees who continue working normally pay INSS contribution on their salary, following the current progressive table. There’s no exemption for active retirees.
Does INSS apply to vacation and 13th salary?
INSS deduction applies normally to vacation pay (including constitutional 1/3) and 13th salary, applying the same progressive rates from the table in effect in the payment month.