INSS Table 2024: Rates, Brackets & Calculator
Updated INSS 2024 table with new contribution rates and brackets. Calculate your social security discount with practical examples and automatic calculator.
The 2024 INSS table brought important changes for millions of Brazilian workers. The new rates and contribution brackets directly affect the calculation of social security deductions from your salary.
With the Social Security ceiling adjustment to R$ 7,786.02 and changes in contribution brackets, it’s essential to understand how to correctly calculate your INSS (social security) contribution.
New 2024 INSS Table
Updated Contribution Brackets
The 2024 INSS table establishes four distinct contribution brackets, each with its respective rate. The progressive system ensures that workers with lower incomes contribute proportionally less.
| Bracket | Contribution Salary | Rate | Maximum Deduction |
|---|---|---|---|
| 1st | Up to R$ 1,412.00 | 7.5% | R$ 105.90 |
| 2nd | R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 112.92 |
| 3rd | R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 160.00 |
| 4th | R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 530.04 |
Rates by Salary Bracket
The progressive calculation means you don’t pay the same rate on your entire salary. Each bracket has its specific rate applied only to the corresponding portion.
First bracket (7.5%): Applied to amounts up to R$ 1,412.00 Second bracket (9%): Applied to the difference between R$ 1,412.01 and R$ 2,666.68 Third bracket (12%): Calculated on the portion between R$ 2,666.69 and R$ 4,000.03 Fourth bracket (14%): Maximum rate, applied from R$ 4,000.04 up to the ceiling
How to Calculate INSS Deduction
Progressive Calculation Method
INSS progressive calculation works similarly to Income Tax. You add the values from each bracket until you reach your total salary.
To make calculations easier, there’s a table with deduction amounts:
| Salary Bracket | Rate | Deduction 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 |
Practical Examples by Bracket
Salary of R$ 2,000.00:
Calculation: (R$ 2,000.00 × 9%) - R$ 21.18 = R$ 180.00 - R$ 21.18 = R$ 158.82
Salary of R$ 3,500.00:
Calculation: (R$ 3,500.00 × 12%) - R$ 101.18 = R$ 420.00 - R$ 101.18 = R$ 318.82
Salary of R$ 6,000.00:
Calculation: (R$ 6,000.00 × 14%) - R$ 181.18 = R$ 840.00 - R$ 181.18 = R$ 658.82
Use our INSS calculator to automatically calculate your deduction without errors.
Changes from 2023
Main Changes
The main changes in the 2024 INSS table include:
- Ceiling increased 4.9%: From R$ 7,507.49 to R$ 7,786.02
- Minimum wage rose: From R$ 1,320.00 to R$ 1,412.00
- Brackets adjusted: All brackets received inflationary correction
- Deduction amounts changed: New values to facilitate calculation
Impact on Net Salary
The bracket adjustment brought different impacts depending on the salary bracket:
- Minimum wage: Deduction increased from R$ 99.00 to R$ 105.90
- Average salaries: Increases between R$ 15 to R$ 40 in monthly deduction
- High salaries: Maximum deduction rose from R$ 877.24 to R$ 908.85
Social Security Ceiling
The 2024 INSS ceiling is R$ 7,786.02, representing the maximum amount subject to social security contribution. Workers earning above this amount always contribute the maximum of R$ 908.85 monthly.
This ceiling also determines the maximum value of benefits such as:
- Length-of-service retirement
- Disability retirement
- Sickness benefit
- Death pension
Calculation at Maximum Ceiling
For those earning the ceiling or more:
Example: Salary of R$ 10,000.00 → Contribution of R$ 908.85 (same amount as someone earning R$ 7,786.02)
Automatic INSS Calculator
Our INSS calculator automatically calculates your social security contribution using the updated 2024 table.
Calculator Features
- Instant calculation: Enter gross salary and see the deduction
- Updated table: Always with current rates
- Net salary: Shows what you receive after deduction
- Multiple salaries: Calculate for different amounts simultaneously
Frequently Asked Questions
What is the INSS deduction in 2024?
The deduction varies from 7.5% to 14% according to salary bracket. The minimum amount is R$ 105.90 (on minimum wage) and the maximum is R$ 908.85 (on the social security ceiling of R$ 7,786.02).
How to calculate INSS correctly?
Use the formula: (Salary × Bracket rate) - Deduction amount. For example, for R$ 3,000: (3,000 × 12%) - 101.18 = R$ 258.82. Our calculator does this calculation automatically.
How much INSS does someone earning R$ 5,000 pay?
A salary of R$ 5,000 falls in the 4th bracket (14%). Calculation: (5,000 × 14%) - 181.18 = R$ 700 - 181.18 = R$ 518.82 INSS deduction.
What changed in the 2024 INSS table?
The ceiling rose from R$ 7,507.49 to R$ 7,786.02 (4.9%), minimum wage increased to R$ 1,412.00, and all brackets were adjusted. Maximum deduction increased from R$ 877.24 to R$ 908.85.
Do retirees pay INSS on pension?
Retirees who continue working pay INSS normally on their salary. Those receiving retirement benefits don’t pay INSS on the benefit, except if working simultaneously.
Does MEI pay INSS according to the normal table?
No. MEI (micro-entrepreneur) pays a fixed amount of R$ 70.60 monthly (5% of minimum wage) through DAS. This amount guarantees social security rights like age retirement and maternity benefit.
How to check my INSS contributions?
Access the gov.br website or Meu INSS app with your CPF and password. There you can see your complete contribution history, contribution time, and simulate your retirement.