INSS Discount 2025: New Table, Rates and How to Calculate
Check the new INSS 2025 table with updated salary brackets and rates. Learn how to calculate your social security discount correctly.
INSS (social security) discount is one of the main deductions from the salary of millions of Brazilian workers. In 2025, the rates and salary brackets were updated, bringing important changes to the calculation of social security contributions.
Understanding how INSS discount works is essential for planning your finances and verifying if the amounts are being correctly deducted from your salary.
New INSS 2025 table
Rates and salary brackets
The 2025 INSS contribution table maintains the progressive system, where those who earn more pay higher rates:
| Salary Bracket | Rate | Amount to Deduct |
|---|---|---|
| Up to R$ 1,518.00 | 7.5% | R$ 0.00 |
| R$ 1,518.01 to R$ 2,527.33 | 9.0% | R$ 22.77 |
| R$ 2,527.34 to R$ 3,791.00 | 12.0% | R$ 98.55 |
| R$ 3,791.01 to R$ 7,582.00 | 14.0% | R$ 174.36 |
The contribution ceiling for 2025 is R$ 7,582.00, which means a maximum discount of R$ 886.12 per month.
Changes from 2024
The main changes in the 2025 INSS table include:
- Increase in salary brackets: Adjustment based on accumulated INPC
- Higher ceiling: Rose from R$ 7,507.49 (2024) to R$ 7,582.00
- Rates maintained: Percentages remain the same as previous years
- New amount to deduct: Values adjusted for correct calculation
How to calculate INSS discount
Progressive calculation step by step
INSS uses a progressive system, similar to Income Tax. You apply different rates to each bracket of your salary.
Simplified method using the amount to deduct:
- Identify your salary bracket in the table
- Multiply your salary by the corresponding rate
- Subtract the amount to deduct from the respective bracket
Example: Salary of R$ 4,000.00
- Bracket: R$ 3,791.01 to R$ 7,582.00 (14% rate)
- Calculation: (R$ 4,000 × 14%) - R$ 174.36 = R$ 560 - R$ 174.36 = R$ 385.64
Contribution ceiling
Those who earn above the ceiling of R$ 7,582.00 will always pay the maximum amount of R$ 886.12, regardless of their actual salary.
Example: Salary of R$ 12,000.00
- INSS discount: R$ 886.12 (fixed ceiling amount)
- Effective rate: 7.4% on total salary
To quickly calculate your INSS discount, use our INSS calculator and get results in seconds.
Practical discount examples
Minimum wage
For those earning R$ 1,518.00 (2025 minimum wage):
- Rate: 7.5%
- INSS discount: R$ 113.85
- Net salary: R$ 1,404.15
Intermediate salaries
Salary of R$ 3,000.00:
- Bracket: R$ 2,527.34 to R$ 3,791.00 (12%)
- Calculation: (R$ 3,000 × 12%) - R$ 98.55
- INSS discount: R$ 261.45
Salary of R$ 5,500.00:
- Bracket: R$ 3,791.01 to R$ 7,582.00 (14%)
- Calculation: (R$ 5,500 × 14%) - R$ 174.36
- INSS discount: R$ 595.64
Salary at ceiling
Salary of R$ 7,582.00:
- INSS discount: R$ 886.12 (maximum amount)
- Effective rate: 11.7%
Discount for self-employed and MEI
Individual contributors
Self-employed workers and service providers have different contribution options:
- 20% on contribution salary: Between R$ 303.60 and R$ 1,516.40
- 11% on minimum wage: R$ 166.98 (no right to retirement by contribution time)
- 5% on minimum wage: R$ 75.90 (only for low income)
MEI (Micro Individual Entrepreneur)
MEI (micro-entrepreneur) pays a fixed monthly amount through DAS:
- INSS: R$ 75.90 (5% of minimum wage)
- ICMS: R$ 1.00 (commerce/industry)
- ISS: R$ 5.00 (services)
- Total MEI DAS: Between R$ 76.90 and R$ 81.90
Frequently Asked Questions
How do I know if the INSS discount on my salary is correct?
Check your pay stub using the 2025 table. Multiply your gross salary by the rate for your bracket and subtract the amount to deduct. If there’s a difference, contact your company’s HR department.
Can I pay INSS on an amount higher than my salary?
Yes, CLT (labor law) workers can make supplementary contributions to increase their future retirement amount, respecting the ceiling of R$ 7,582.00.
Do those earning more than the ceiling pay INSS on their entire salary?
No. The maximum discount is R$ 886.12, even for salaries of R$ 20,000 or more. INSS only applies up to the ceiling of R$ 7,582.00.
What happens if I delay paying INSS as a self-employed worker?
There will be a 2% fine plus 1% monthly interest charges. The ideal is to pay by the 15th of the month following the service provision.
Does MEI need to pay INSS in addition to DAS?
No. The DAS amount already includes the social security contribution of R$ 75.90. Paying twice can generate unnecessary credit.
How does INSS work for those with two jobs?
Each company deducts INSS separately. If the sum exceeds R$ 886.12, you can request a refund on your income tax return or offset it the following year.
Do retirees who return to work pay INSS?
Yes, retirees who return to the formal job market pay INSS normally, but this doesn’t increase the value of the benefit already received.