INSS Discount Table 2024: Rates and Calculation
Complete INSS 2024 table with progressive rates, salary brackets, and practical calculation examples. Check your social security discount.
The INSS (social security) discount is mandatory for all formal workers in Brazil. In 2024, rates and salary brackets underwent important adjustments that directly impact the amount deducted from your salary.
The INSS 2024 table maintains the progressive system implemented in 2020, where different percentages apply to each salary bracket. Understanding these changes is essential to correctly calculate your social security contribution.
New INSS 2024 table
Contribution brackets
The INSS 2024 table establishes four salary brackets with increasing rates. The maximum contribution ceiling was also adjusted in January.
Complete INSS 2024 brackets table:
| Bracket | Contribution salary | Rate | Maximum discount |
|---|---|---|---|
| 1st | Up to R$ 1,412.00 | 7.5% | R$ 105.90 |
| 2nd | From R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 112.92 |
| 3rd | From R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 160.00 |
| 4th | From R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 530.04 |
Progressive rates
The progressive system means that each salary bracket has its own rate. Unlike the old system, where a single rate applied to the entire salary.
The progressive system works as follows:
- 7.5% on the first bracket (up to R$ 1,412.00)
- 9% on the amount exceeding R$ 1,412.00 up to R$ 2,666.68
- 12% on the amount exceeding R$ 2,666.68 up to R$ 4,000.03
- 14% on the amount exceeding R$ 4,000.03 up to R$ 7,786.02
How to calculate INSS discount
Progressive calculation formula
The INSS calculation in 2024 requires applying each rate to its respective salary bracket. By adding all portions, you get the total discount.
To simplify the calculation, there’s a simplified formula with deductible amounts:
| Bracket | Rate | Deductible amount |
|---|---|---|
| 1st | 7.5% | R$ 0.00 |
| 2nd | 9% | R$ 21.18 |
| 3rd | 12% | R$ 101.18 |
| 4th | 14% | R$ 181.18 |
Example: Salary of R$ 3,500.00
- Calculation: R$ 3,500 × 12% = R$ 420.00
- Minus deductible amount: R$ 420.00 - R$ 101.18 = R$ 318.82
Maximum contribution ceiling
The INSS ceiling in 2024 is R$ 7,786.02. Those earning above this amount contribute a maximum of R$ 908.85 per month.
This maximum contribution results from adding all brackets:
- 1st bracket: R$ 105.90
- 2nd bracket: R$ 112.92
- 3rd bracket: R$ 160.00
- 4th bracket: R$ 530.04
- Total: R$ 908.86
Changes compared to 2023
The main changes in the INSS 2024 table were adjustments to salary bracket values. Rates remained unchanged.
2023 vs 2024 comparison:
| Bracket | INSS 2023 | INSS 2024 | Adjustment |
|---|---|---|---|
| 1st | Up to R$ 1,320.00 | Up to R$ 1,412.00 | +6.97% |
| 2nd | Up to R$ 2,571.29 | Up to R$ 2,666.68 | +3.71% |
| 3rd | Up to R$ 3,856.94 | Up to R$ 4,000.03 | +3.71% |
| 4th | Up to R$ 7,507.49 | Up to R$ 7,786.02 | +3.71% |
Impact on monthly discount
The bracket adjustment resulted in reduced INSS discount for some salaries. This happens because more people fall into lower-rate brackets.
For salaries close to minimum wage, savings can reach R$ 15 per month. For the social security ceiling, the discount increased proportionally to the adjustment.
Practical examples by salary bracket
Minimum wage
With the minimum wage of R$ 1,412.00 in 2024, the INSS discount is exactly R$ 105.90 (7.5% on the entire amount).
Example: Minimum wage
- Gross salary: R$ 1,412.00
- INSS discount: R$ 1,412.00 × 7.5% = R$ 105.90
- Net salary: R$ 1,306.10
Average salaries
For salaries between R$ 2,500 and R$ 4,000, the calculation involves two or three different brackets.
Example: Salary of R$ 2,800.00
- 1st bracket: R$ 1,412.00 × 7.5% = R$ 105.90
- 2nd bracket: R$ 1,388.00 × 9% = R$ 124.92
- Total INSS: R$ 230.82
Example: Salary of R$ 3,500.00
- Using formula: R$ 3,500 × 12% - R$ 101.18 = R$ 318.82
Use our INSS calculator to check your exact discount.
Social security ceiling
Those earning the INSS ceiling (R$ 7,786.02) or more pay the maximum discount of R$ 908.86 monthly.
Example: Salary of R$ 10,000.00
- Calculation base: limited to R$ 7,786.02
- INSS discount: R$ 908.86
- Difference for private pension: R$ 2,213.98
Adjustment calendar
When adjustments occur
The INSS table is adjusted annually in January, following minimum wage variation and official economic indices.
The 2024 adjustment followed the accumulated INPC of 12 months plus real GDP growth, resulting in a 6.97% increase in minimum wage.
Next updates
For 2025, social security adjustments will depend on:
- Inflation measured by INPC
- Real GDP growth (when positive)
- Economic policy of the federal government
Salary brackets proportionally follow the minimum wage adjustment, maintaining the same progressive structure.
Impact on retirees
INSS benefits are also adjusted by the same rule in January. Retirees receiving above minimum wage have proportional adjustments to the table brackets.
Frequently Asked Questions
How do I calculate the INSS discount on my salary?
Apply progressive rates to each salary bracket or use the formula with deductible amount. For a R$ 3,000 salary: 12% × R$ 3,000 - R$ 101.18 = R$ 258.82.
What’s the maximum INSS discount in 2024?
The maximum discount is R$ 908.86 for those earning the ceiling of R$ 7,786.02 or more. This amount represents 14% of the fourth bracket plus discounts from previous brackets.
Did the INSS discount change in 2024 compared to 2023?
Rates remained the same (7.5%, 9%, 12% and 14%), but salary brackets were adjusted. Minimum wage rose 6.97% and other brackets 3.71%.
How much INSS does someone earning minimum wage pay?
Those receiving the minimum wage of R$ 1,412.00 pay R$ 105.90 (7.5% rate in the first bracket).
How does the INSS progressive system work?
Each salary bracket has a specific rate. You pay 7.5% on the first R$ 1,412, then 9% on what exceeds that up to R$ 2,666.68, and so on.
Can I contribute above the INSS ceiling?
No. Contribution is limited to the ceiling of R$ 7,786.02. Those earning more can supplement with private pension to maintain their standard of living in retirement.
When is the INSS table updated?
Annually in January, following the minimum wage adjustment. The amount is calculated based on the previous year’s INPC plus real GDP growth (when positive).