INSS Table 2024: Updated Rates and Calculation Guide
Complete guide to the 2024 INSS table with progressive rates from 7.5% to 14%. Learn how to calculate your contribution on salaries up to R$ 7,786.02.
The INSS (social security) table underwent important updates in 2024, maintaining the progressive system that directly impacts payroll deductions. The new contribution ceiling reached R$ 7,786.02, with rates ranging from 7.5% to 14%.
Understanding these changes is essential to correctly calculate your net salary and plan your retirement. Let’s detail all the brackets and show how to make the calculation.
INSS Table 2024
New current rates
The 2024 INSS table maintains four contribution brackets with progressive rates:
| Salary Range | Rate | Maximum Deduction |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | R$ 105.90 |
| From R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 112.92 |
| From R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 160.00 |
| From R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 530.04 |
The system is progressive, meaning each bracket has its own rate applied only to the amount within that specific bracket.
Contribution ceiling
The INSS ceiling in 2024 is R$ 7,786.02. This means that those who earn above this amount contribute only on the ceiling, resulting in a maximum deduction of R$ 908.86 per month.
For salaries above the ceiling, the excess amount is not subject to INSS deduction but may be subject to supplementary pension contributions.
How INSS deduction works
Progressive system
INSS deduction is not calculated by applying a single rate to the entire salary. Instead, each salary bracket has its own rate, similar to income tax.
This means that all workers pay 7.5% on the first R$ 1,412.00, regardless of their total salary.
Contribution brackets
The calculation follows this logic:
- 1st bracket: 7.5% on up to R$ 1,412.00 = maximum R$ 105.90
- 2nd bracket: 9% on the difference between R$ 1,412.01 and R$ 2,666.68 = maximum R$ 112.92
- 3rd bracket: 12% on the difference between R$ 2,666.69 and R$ 4,000.03 = maximum R$ 160.00
- 4th bracket: 14% on the difference between R$ 4,000.04 and R$ 7,786.02 = maximum R$ 530.04
The sum of all brackets results in the total INSS deduction.
INSS contribution calculation
Calculation formula
To manually calculate INSS, you must apply each rate only to its respective bracket:
INSS Deduction = (Bracket 1 × 7.5%) + (Bracket 2 × 9%) + (Bracket 3 × 12%) + (Bracket 4 × 14%)
This calculation can be complex, so we recommend using our INSS calculator to get the exact result in seconds.
Practical examples
Let’s calculate the deduction for different salaries:
Example 1: Salary of R$ 2,500.00
- 1st bracket: R$ 1,412.00 × 7.5% = R$ 105.90
- 2nd bracket: R$ 1,088.00 × 9% = R$ 97.92
- Total INSS: R$ 203.82
Example 2: Salary of R$ 5,000.00
- 1st bracket: R$ 1,412.00 × 7.5% = R$ 105.90
- 2nd bracket: R$ 1,254.68 × 9% = R$ 112.92
- 3rd bracket: R$ 1,333.35 × 12% = R$ 160.00
- 4th bracket: R$ 999.97 × 14% = R$ 140.00
- Total INSS: R$ 518.82
Salaries above the ceiling
For salaries exceeding R$ 7,786.02, the deduction is fixed at R$ 908.86, corresponding to the maximum value of all brackets combined.
Changes in the 2024 INSS table
Comparison with previous years
The main changes in 2024 were:
- Ceiling increased from R$ 7,507.49 (2023) to R$ 7,786.02 (2024)
- Salary brackets were adjusted following accumulated INPC inflation
- Rates remained the same: 7.5%, 9%, 12%, and 14%
- Maximum deduction rose from R$ 876.05 to R$ 908.86
Impact on net salary
The bracket adjustment represents a real increase in deductions for most workers. Those earning close to the ceiling had the greatest impact, with an increase of approximately R$ 32.81 in monthly deductions.
For lower salaries, the impact was proportionally smaller but still represents a reduction in net salary.
Rights guaranteed by contribution
Retirement
Contributing to INSS guarantees the right to retirement by contribution time or by age. The 2024 requirements are:
- Age retirement: 65 years (men) or 62 years (women) + 15 years of contribution
- Time retirement: through transition rules with minimum point system
Social security benefits
Besides retirement, INSS offers:
- Disability benefit and accident benefit
- Maternity benefit and family allowance
- Imprisonment benefit and death pension
- Disability retirement
Benefit amounts are directly related to contribution history and the calculated benefit salary.
Minimum waiting period
Most benefits require a minimum waiting period of 12 months of contribution, except in cases of work accidents or serious diseases specified by law.
Frequently Asked Questions
What is the INSS ceiling in 2024?
The INSS ceiling in 2024 is R$ 7,786.02. Those who earn above this amount contribute only on the ceiling, with a maximum deduction of R$ 908.86 monthly.
How do I calculate INSS deduction on my salary?
INSS uses a progressive system. Apply 7.5% to the first R$ 1,412.00, then 9% to the next bracket, and so on. Use our INSS calculator for automatic calculation.
Is the INSS deduction the same for all salaries?
No. INSS uses progressive rates from 7.5% to 14%. The higher the salary, the higher the rate applied to upper brackets, but deductions never exceed R$ 908.86.
How much INSS does someone earning minimum wage pay?
Those receiving R$ 1,412.00 (2024 minimum wage) pay 7.5%, resulting in a deduction of R$ 105.90 monthly.
Is it possible to pay INSS on an amount higher than my salary?
Yes, it’s possible to make voluntary or supplementary contributions to increase your future benefit salary, respecting the contribution ceiling.
What happens if I earn above the INSS ceiling?
You contribute only on the ceiling (R$ 7,786.02) and can join supplementary pension plans to complement your retirement based on your actual salary.
Do INSS rates change every year?
The rates (7.5%, 9%, 12%, 14%) have been fixed since 2020. What changes annually are the salary brackets and ceiling, adjusted for inflation.