INSS Table 2025: Rates & Contribution Ceiling R$8,157.41

The INSS (social security) table for 2025 brought important changes to social security contribution amounts. The contribution ceiling rose to R$8,157.41, directly impacting payroll deduction calculations.

For CLT (labor law) workers, self-employed individuals, and individual contributors, understanding the new rates is essential for budget planning and verifying that deductions are correct.

Updated INSS 2025 Table

New Rates

The INSS 2025 rates follow a progressive system, with percentages that vary according to salary brackets:

Contribution Ceiling

The INSS ceiling for 2025 is R$8,157.41. This amount represents:

• Highest salary subject to INSS deduction
• Maximum contribution of R$876.47 per month
• Calculation basis for retirement and benefits

Salaries above the ceiling have a fixed deduction of R$876.47, regardless of total compensation amount.

Example: Salary of R$15,000 → INSS deduction of R$876.47 (not R$2,100)

How INSS Deduction Works

Progressive Calculation

The progressive system means that each salary bracket has its own rate. A single percentage is not applied to the entire salary.

The simplified formula is:

• Salary × bracket rate - amount to deduct

Calculation Basis

For CLT employees, the calculation basis includes:

• Base salary
• Overtime
• Night shift differential
• Commissions
• 13th salary (with separate deduction)

Not included in the basis:

• Meal allowance (up to R$1,000)
• Transportation voucher
• Childcare allowance
• Profit sharing (PLR)

Step-by-Step Calculation

For CLT Employees

1. Identify gross salary (including additional payments and overtime)

2. Locate the bracket in the INSS 2025 table

3. Apply the formula: Salary × rate - amount to deduct

Example: Salary R$4,200

• Bracket: R$3,795.01 to R$7,507.49 (14%)
• Calculation: R$4,200 × 14% - R$174.57 = R$414.43

4. Use our INSS calculator to verify automatically

For Self-Employed

Individual contributors and MEI (micro-entrepreneurs) have specific rules:

• MEI: Fixed contribution of R$75.60 (5% of minimum wage)
• Self-employed: Between 11% and 20% on amount between R$1,518 and R$8,157.41
• Optional contributor: 11% or 20% on chosen amount

Practical Examples

Different Salary Brackets

Minimum Wage (R$1,518):

Deduction: R$1,518 × 7.5% = R$113.85

Salary R$2,000:

Deduction: R$2,000 × 9% - R$22.77 = R$157.23

Salary R$3,000:

Deduction: R$3,000 × 12% - R$98.67 = R$261.33

Salary R$5,000:

Deduction: R$5,000 × 14% - R$174.57 = R$525.43

Salary R$10,000 (above ceiling):

Deduction: R$876.47 (maximum fixed amount)

Comparison with 13th Salary

The 13th salary has separate INSS deduction, calculated on its full amount:

• 13th of R$3,000: Deduction of R$261.33
• Monthly salary R$3,000: Deduction of R$261.33
• Annual total: R$3,135.96 in INSS

Changes from 2024

The main changes in the INSS 2025 table were:

Adjusted Values

• Previous ceiling: R$7,786.02 → New: R$8,157.41
• Increase: 4.77% (followed minimum wage adjustment)
• Maximum contribution: R$837.97 → R$876.47

Maintained Brackets

The percentage rates did not change:

• 7.5%, 9%, 12% and 14% remain the same
• Only the bracket amounts were adjusted

Budget Impact

For those earning at the ceiling, the monthly deduction increase is R$38.50:

• 2024: R$837.97
• 2025: R$876.47

Frequently Asked Questions

How do I calculate my salary’s INSS deduction for 2025?

Multiply your gross salary by your bracket’s rate and subtract the deduction amount. For example: salary R$3,500 × 12% - R$98.67 = R$321.33. Use our INSS calculator for automatic and accurate calculation.

What is the INSS ceiling for 2025?

The INSS contribution ceiling for 2025 is R$8,157.41. Salaries above this amount have a fixed deduction of R$876.47, regardless of total compensation.

Did INSS rates change in 2025?

No. The rates remain 7.5%, 9%, 12% and 14%. What changed were the salary bracket amounts, which were adjusted by 4.77% following the minimum wage increase.

How does the 13th salary INSS deduction work?

The 13th salary has INSS deduction calculated separately, using the same 2025 table rates. If your 13th is R$4,000, the deduction will be R$4,000 × 14% - R$174.57 = R$385.43.

Do retirees pay INSS in 2025?

INSS retirees do not pay social security contributions on their benefits. However, if they work with a formal contract or as self-employed, they pay INSS normally on those activities.

How much INSS does MEI pay in 2025?

MEI pays a fixed contribution of R$75.60 per month (5% of the minimum wage of R$1,518). This amount guarantees retirement by age, disability benefits, and maternity pay.

Can I pay supplementary INSS to increase my retirement?

Yes. Those contributing 11% can supplement with an additional 9% to be eligible for retirement by contribution time. Self-employed individuals can contribute 20% directly on amounts between R$1,518 and R$8,157.41.