INSS 2025 Table: How much is deducted from your salary?
INSS (National Social Security Institute) is the mandatory social security contribution deducted monthly from the salary of every worker with a formal contract. In 2025, the calculation uses a progressive table, similar to Income Tax, where different salary ranges pay different rates.
Use our Net Salary Calculator to automatically calculate the INSS and IR of your salary accurately.
The INSS 2025 Progressive Table
From 2023 onwards, the INSS started to adopt the progressive taxation model, where the rate for each bracket applies only to the part of the salary within that bracket — and not to the total salary.
| Gross Salary Range ($) | Alíquota |
|---|---|
| Até $ 1,518.00 | 7.5% |
| From $ 1.518,01 a $ 2,793.88 | 9.0% |
| From $ 2.793,89 a $ 4,190.83 | 12.0% |
| From $4,190.84 to the ceiling | 14.0% |
INSS ceiling in 2025: The INSS discount has a maximum limit. Salaries above the INSS ceiling only contribute up to the ceiling amount.
How to Calculate INSS with the Progressive Table
The progressive calculation is done band by band, the same as Income Tax. See a complete example:
Example: Gross salary of $4,500.00
- 1st track (up to $ 1.518,00) a 7,5%: $ 1,518.00 × 7.5% = $ 113,85
- 2ª faixa ($ 1,518.01 to $ 2.793,88) a 9,0%: $ 1,275.88 × 9.0% = $ 114,83
- 3ª faixa ($ 2,793.89 to $ 4.190,83) a 12,0%: $ 1,396.94 × 12.0% = $ 167,63
- 4ª faixa (o salário de $ 4,500 exceeds the 3rd band in $ 309,17) a 14,0%: $ 309.17 × 14.0% = $ 43.28
Total INSS discount = $ 113,85 + $ 114.83 + $ 167,63 + $ 43.28 = $ 439.59
What is the Effective Tax Rate?
The effective rate is the real percentage of discount on the total salary, and is always lower than the rate in the highest bracket. In the example above:
Effective Rate = $ 439,59 ÷ $ 4,500.00 = 9.77%
This means that workers with a salary of $4,500 pay, in practice, a 9.77% INSS discount — not 14%.
The INSS Calculation Base for IRRF
The deducted value of INSS is deducted from the calculation base before Income Tax Withheld at Source (IRRF). In other words, the greater the INSS discount, the lower the IR calculation base will be and, consequently, the lower the income tax to be deducted.
In the example: $ 4.500,00 – $ 439.59 (INSS) = $ 4,060.41 is the basis for calculating IRRF.
Calculate Your Net Salary Now
Do you want to know precisely how much net salary you will receive after all INSS and IRRF deductions? Access our Net Salary Calculator and simulate your complete pay slip for free!