INSS 2026 Table: New Rates and Contribution Ceiling
Complete INSS 2026 table with new rates and R$ 8,157.41 ceiling. Calculate your contribution with updated values and progressive rate examples.
The INSS 2026 table brought important changes to contribution rates and the contribution ceiling. The new maximum value reached R$ 8,157.41, representing an increase of approximately 4.77% compared to the previous year.
These changes directly impact monthly payroll deductions and financial planning for millions of Brazilians. Let’s detail all updated values and show how to calculate your contribution.
Complete INSS 2026 Table
New Rates and Salary Brackets
The social security contribution in 2026 continues following the progressive model, with four distinct brackets:
| Bracket | Contribution Salary | Rate | Maximum Deduction |
|---|---|---|---|
| 1st | Up to R$ 1,518.00 | 7.5% | R$ 113.85 |
| 2nd | R$ 1,518.01 to R$ 2,530.00 | 9.0% | R$ 91.08 |
| 3rd | R$ 2,530.01 to R$ 3,816.00 | 12.0% | R$ 154.32 |
| 4th | R$ 3,816.01 to R$ 8,157.41 | 14.0% | R$ 607.80 |
Updated Contribution Ceiling
The INSS (social security) ceiling for 2026 of R$ 8,157.41 represents the maximum value for calculating social security contributions. Those earning above this amount always contribute R$ 966.85 monthly.
Example: Salary of R$ 15,000 → contribution limited to ceiling → deduction of R$ 966.85
How to Calculate Contributions
Progressive INSS Calculation
The INSS calculation works through progressive brackets. Each portion of the salary is taxed at the corresponding rate:
- First bracket: always 7.5% up to R$ 1,518.00
- Second bracket: 9.0% on the amount between R$ 1,518.01 and R$ 2,530.00
- Third bracket: 12.0% on the amount between R$ 2,530.01 and R$ 3,816.00
- Fourth bracket: 14.0% on the amount between R$ 3,816.01 and R$ 8,157.41
Practical Examples by Salary Range
Salary of R$ 2,000.00:
- 1st bracket: R$ 1,518.00 × 7.5% = R$ 113.85
- 2nd bracket: R$ 482.00 × 9.0% = R$ 43.38
- Total: R$ 157.23
Salary of R$ 5,000.00:
- 1st bracket: R$ 1,518.00 × 7.5% = R$ 113.85
- 2nd bracket: R$ 1,012.00 × 9.0% = R$ 91.08
- 3rd bracket: R$ 1,286.00 × 12.0% = R$ 154.32
- 4th bracket: R$ 1,184.00 × 14.0% = R$ 165.76
- Total: R$ 525.01
Use our INSS calculator to automatically simulate any salary amount.
Changes Compared to 2025
Main Modifications
The INSS 2026 adjustment followed the accumulated INPC (National Consumer Price Index):
- Previous ceiling: R$ 7,786.02 (2025)
- Current ceiling: R$ 8,157.41 (2026)
- Increase: 4.77%
The rates remained unchanged - only the bracket values were adjusted proportionally.
Impact on Family Budget
For salaries up to the ceiling, the average increase in INSS deductions was between R$ 20 to R$ 45 monthly:
| Salary | 2025 Deduction | 2026 Deduction | Difference |
|---|---|---|---|
| R$ 3,000 | R$ 281.62 | R$ 295.04 | +R$ 13.42 |
| R$ 5,000 | R$ 500.96 | R$ 525.01 | +R$ 24.05 |
| R$ 7,000 | R$ 781.05 | R$ 819.01 | +R$ 37.96 |
INSS for Self-Employed and MEI
Individual Contributors
Self-employed workers can choose between two contribution modes:
- 20% on income: guarantees retirement by contribution time
- 11% on minimum wage: only retirement by age
Self-employed example: Income of R$ 4,000 → contribution of R$ 800 (20%) or R$ 167.28 (11% of minimum)
Individual Microentrepreneur (MEI)
MEI (micro-entrepreneur) 2026 continues contributing 5% on minimum wage:
- Monthly amount: R$ 75.60 (5% of R$ 1,518.00)
- Includes: INSS + municipal service fees
Automatic Calculator
Online Calculator Advantages
Our INSS calculator offers:
- Instant calculation for any salary
- Comparison with previous years
- Simulation for 13th salary and vacation pay
- Annual projection of contributions
How to Use the Calculator
To calculate your INSS deduction:
- Access the INSS calculator
- Enter your gross monthly salary
- View the deduction by bracket
- Compare with previous years
The tool also calculates employer INSS for business owners who need to budget for labor costs.
Frequently Asked Questions
What is the INSS ceiling in 2026?
The INSS ceiling for 2026 is R$ 8,157.41. This value represents the maximum limit for calculating monthly social security contributions.
How do I calculate the INSS deduction from my salary?
The calculation is progressive by brackets: 7.5% up to R$ 1,518, then 9% up to R$ 2,530, 12% up to R$ 3,816 and 14% up to the ceiling. Use our INSS calculator for the exact result.
What are the INSS 2026 rates?
The INSS rates are: 7.5% (1st bracket), 9.0% (2nd bracket), 12.0% (3rd bracket) and 14.0% (4th bracket). The rates didn’t change compared to 2025.
What is the maximum INSS deduction?
The maximum INSS deduction in 2026 is R$ 966.85 monthly, applied to salaries starting from R$ 8,157.41.
How does INSS work for MEI?
MEI contributes 5% on minimum wage, totaling R$ 75.60 monthly in 2026, already including INSS and municipal fees.
What changed in INSS from 2025 to 2026?
The main change was the 4.77% adjustment in salary brackets and contribution ceiling. The rates remained the same: 7.5%, 9%, 12% and 14%.
Can self-employed workers contribute 11% of minimum wage?
Yes, individual contributors can choose to contribute 11% on minimum wage (R$ 167.28), but this mode only guarantees retirement by age, not by contribution time.