How to Calculate CLT Net Salary in 2026: Complete Guide with Tables and Examples
When you accept a job offer, the number that appears in the contract — or that the recruiter mentions to you — is the gross salary. But what ends up in your account on payday is always a smaller amount: the net salary. The difference between the two represents the mandatory discounts provided by law.
Understanding exactly what these discounts are, how they are calculated and what factors can change the final amount is essential for planning your monthly budget, negotiating with your employer and avoiding surprises on your pay slip.
In this guide, we explain the complete calculation — with updated tables for 2026, detailed practical examples, and a free tool to automate it all. Use our Net Salary Calculator to simulate any scenario in seconds.
What Are Gross Salary and Net Salary?
- Gross salary: It is the total amount agreed in the employment contract before any deduction. Includes the base salary plus any fixed additional payments (hazard work, unhealthy work, night shifts, etc.).
- Net salary: This is the amount actually received by the worker after applying all mandatory and conventional legal discounts (INSS, IRRF, transportation voucher, health plan, etc.).
The basic formula is: Net Salary = Gross Salary − INSS − IRRF − Other Discounts
Discount 1: INSS (Social Security)
The INSS is the contribution to the National Social Security Institute, which guarantees rights such as retirement, sickness benefit, maternity pay and accident benefit. For CLT workers, the discount is mandatory and progressive in bands.
INSS 2026 Table (CLT Employee)
| Gross Salary Range | Tax rate | Maximum Discount Value in the Range |
|---|---|---|
| Up to $ 1.518,00 | 7,5% | $ 113.85 |
| From $ 1.518,01 até $ 2,793.88 | 9% | $ 114,85 |
| De $ 2,793.89 to $ 4.190,83 | 12% | $ 167.51 |
| From $ 4.190,84 até $ 8,157.41 | 14% | $ 555,05 |
| Acima de $ 8,157.41 (INSS ceiling) | 14% (ceiling) | $ 951.26 (maximum value) |
Attention: The table is progressive (like IR), that is, each salary range is taxed at the corresponding rate, not the entire salary at the highest rate.
INSS Calculation Example
For a salary of $5,000.00:
- First range (up to $ 1.518,00): $ 1,518.00 × 7.5% = $ 113,85
- Segunda faixa ($ 1,518.01 to $ 2.793,88): $ 1,275.88 × 9% = $ 114,83
- Terceira faixa ($ 2,793.89 to $ 4.190,83): $ 1,396.94 × 12% = $ 167,63
- Quarta faixa ($ 4,190.84 to $ 5.000,00): $ 809.16 × 14% = $ 113.28
Total INSS = $ 113,85 + $ 114.83 + $ 167,63 + $ 113.28 = $ 509.59
Discount 2: IRRF (Income Tax Withheld at Source)
After calculating and subtracting the INSS, you obtain the Income Tax calculation basis. The IRRF is levied on this basis, following the updated Federal Revenue progressive table.
IRRF 2026 Table (Monthly Income)
| Calculation Base (after INSS) | Tax rate | Portion to Deduct |
|---|---|---|
| Up to $ 2.259,20 | Isento | $ 0.00 |
| From $ 2.259,21 até $ 2,826.65 | 7.5% | $ 169,44 |
| De $ 2,826.66 to $ 3.751,05 | 15% | $ 381.44 |
| From $ 3.751,06 até $ 4,664.68 | 22.5% | $ 662,77 |
| Acima de $ 4,664.68 | 27.5% | $ 896.00 |
Each registered legal dependent reduces the calculation base by $ 189.59 per month.
IRRF Calculation Example
Continuing with a salary of $5,000.00 (without dependents):
- Calculation basis: $ 5.000,00 − $ 509.59 (INSS) = $ 4.490,41
- Alíquota aplicável (acima de $ 4,664.68? No): range of 22.5%
- IRRF = $ 4.490,41 × 22,5% − $ 662.77 = $ 1.010,34 − $ 662.77 = $ 347.57
Complete Calculation: Net Salary of $5,000.00
| Component | Value |
|---|---|
| Gross Salary | $ 5.000,00 |
| (−) INSS | − $ 509.59 |
| (−) IRRF | − $ 347,57 |
| = Salário Líquido (antes de outros descontos) | $ 4,142.84 |
Discount 3: Transport Voucher (VT)
The transport voucher is a compulsory benefit for workers who use public transport to get to work. The employer pays the full cost of the tickets, but can deduct up to 6% of the gross salary from the employee as a co-participation.
If the actual cost of tickets is less than 6% of salary, the discount is limited to the actual cost. If it is higher, the limit is 6%.
Example: Salary of $ 5.000,00, custo mensal de passagens = $ 400.00.
- 6% of $ 5.000,00 = $ 300.00
- As $ 300,00 < $ 400.00, the discount is $ 300,00 (o empregador arca com os $ 100.00 remaining).
Other Discounts that Reduce Net Salary
| Discount | Legal Basis | Limit |
|---|---|---|
| Transport Voucher | Law 7,418/1985 | Up to 6% of gross salary |
| Health Plan (co-participation) | Contract/CCT | As per negotiation |
| Meal/Food Voucher | PAT Program | Up to 20% of the benefit |
| Alimony | Court order | As determined |
| Union (contribution) | Category CCT | According to convention |
| Consigned Loan | Employee contract | Up to 35% of net salary |
| Pension Plan (PGBL) | Contract/CCT | As per membership |
| Unexcused absences | Art. 131 CLT | Proportional to days |
| Delays | Pay slip | Proportional to hours |
Practical Examples by Salary Range
Example 1: Gross Salary of $2,000.00 (without dependents, without TV)
| Component | Value |
|---|---|
| Gross Salary | $ 2.000,00 |
| INSS (progressivo) | − $ 156.85 |
| IRRF calculation basis | $ 1.843,15 (isento) |
| IRRF | $ 0.00 |
| Net Salary | $ 1,843.15 |
Example 2: Gross Salary of $4,000.00 (2 dependents, without TV)
| Component | Value |
|---|---|
| Gross Salary | $ 4.000,00 |
| INSS | − $ 395.99 |
| Deduction 2 dependents | − $ 379,18 |
| Base cálculo IRRF | $ 3,224.83 |
| IRRF (15% − $ 381,44) | − $ 102.29 |
| Net Salary | $ 3,501.72 |
Example 3: Gross Salary of $8,000.00 (without dependents, with TV)
| Component | Value |
|---|---|
| Gross Salary | $ 8.000,00 |
| INSS (teto) | − $ 908.86 |
| IRRF calculation basis | $ 7.091,14 |
| IRRF (27,5% − $ 896.00) | − $ 1.054,06 |
| Vale-Transporte (6%) | − $ 480.00 |
| Net Salary | $ 5,557.08 |
Payslip: How to Read and Check Your Discounts
The pay stub (or paycheck) is the document that details all earnings and deductions for the month. Always check whether the values match the current tables. If you find discrepancies, consult HR or the union.
Items to check on your pay slip:
- Gross salary (does it match the contract?)
- INSS rate applied (is it in the current table?)
- IR calculation basis (gross salary minus INSS minus dependents?)
- IR rate (does it match the current table?)
- Transport voucher (no more than 6% of the gross?)
- Absences and delays (were they justified or not?)
Common Mistakes When Calculating Net Salary
Apply the full rate to the total salary: INSS and IR are progressive. Each bracket is taxed separately, as in the income tax on the annual declaration.
Forgetting to subtract the INSS before calculating the IR: Income tax is calculated on the calculation basis (gross salary minus INSS minus deduction for dependents), not on the gross salary directly.
Consider that VT is always 6%: The maximum discount is 6%, but if the real cost of the tickets is lower, only the real cost is deducted.
Do not consider habitual overtime: If you receive overtime regularly, they are included in the INSS and IR calculation basis in the month in which they are paid.
Ignore the INSS ceiling: Salaries above $ 8.157,41 não têm INSS calculado sobre o excedente — o desconto fica fixo no teto de $ 951.26.
Frequently Asked Questions (FAQ)
1. Is the minimum wage in 2026 exempt from IRRF? Yes. The national minimum wage in 2026 is below the exemption range of $2,259.20 per month, therefore workers who receive only the minimum wage do not pay Income Tax Withheld at Source.
2. What is the difference between gross salary and nominal salary? In practice, they are used as synonyms. The gross or nominal salary is the amount recorded in the portfolio, before any deductions. Net salary is what you actually receive after mandatory deductions.
3. How does the IRRF dependent deduction work? Each dependent registered on the pay slip (children, spouse without income, parents without income, etc.) reduces the IRRF calculation base by $189.59 per month. With more dependents, the lower the income tax withheld.
4. Does the 13th salary have the same deductions as the monthly salary? Yes, but with one difference: the 1st installment of the 13th salary is only subject to an INSS deduction (without IRRF). IRRF is only applicable on the 2nd installment, calculated on the total value of the 13th gross (minus the total INSS).
5. Does the health plan deduct income tax? If the health plan is paid for by the employer via collective corporate benefit, the worker's contribution can be deducted in the annual income tax adjustment declaration. However, this deduction is not automatic in the monthly payslip — it occurs in the annual declaration.
6. What changes in my net salary if I have a loan? The payroll loan is deducted directly from the net salary, after applying all tax discounts. Legislation limits total contributions to 35% of net salary (5% being exclusive to credit card expenses).
7. How do I calculate net salary if I receive commissions? Commissions are part of the gross salary for INSS and IRRF purposes in the month in which they are paid. Therefore, in months with high commissions, the gross salary increases and, consequently, the discounts also increase.
8. Do holidays have an INSS and IR discount? Yes. Vacations — including the constitutional third — are taxed by INSS and IRRF normally in the month of receipt. The calculation basis for vacation income tax follows the same monthly progressive table.
Simulate Your Net Salary Now
Doing this calculation manually requires consulting progressive tables, applying calculations across multiple ranges, and adding variables that change from month to month. Our tool automates this entire process.
Access the Net Salary Calculator now — enter your gross salary, number of dependents and optional deductions to obtain detailed results with a breakdown of each discount, exactly as it appears on your pay stub.
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