Net Salary Calculator 2025 - INSS and IRRF Discounts
Calculate your net salary from your gross salary. Discover the official INSS and Income Tax Withheld at Source (IRRF) discounts with the 2025 Federal Revenue progressive tables.
What is the purpose?
This calculator aims to predict the net amount that the worker under the CLT regime receives monthly in the account after all mandatory deductions. It is essential to negotiate salary proposals conscientiously, plan the monthly family budget and compare job offers.
Formula Used
The calculation follows the progressive tables in force for 2025:
INSS 2025 table (progressive rates):
| Salary Range | Aliquot |
|---|---|
| Up to $ 1,518.00 | 7.5% |
| From 1.518,01 a 2,793.88 | 9% |
| From 2.793,89 a 4,190.83 | 12% |
| From 4.190,84 a 8,157.41 | 14% |
IRRF 2025 table (monthly table):
| Calculation Base | Aliquot | Portion to Deduct |
|---|---|---|
| Until 2.259,20 | Isento | 0.00 |
| From 2.259,21 a 2,826.65 | 7.5% | $ 169.44 |
| From 2.826,66 a 3,751.05 | 15% | $ 381.44 |
| From 3.751,06 a 4,664.68 | 22.5% | $ 662.77 |
| Above 4.664,68 | 27,5% | 896.00 |
Progressive INSS formula: sum of the installments calculated within each range.
IRRF Formula: (IRRF_Base x Aliquot) - Installment_to_Deduce
Where: Base_IRRF = Gross_Salary - INSS - (number_dependents x $ 189.59)
How to interpret the result?
Presents in detail:
- Gross Salary: Amount stipulated in the employment contract.
- INSS Discount (Progressive): Contribution to social security calculated by bands.
- IRRF Discount: Income tax withheld at source after deductions for INSS and dependents.
- Net Salary: The final amount that will be credited to the bank account.
- Effective Rate: Actual percentage of tax paid on the total gross.
Practical Examples
- Salary of $3,000.00 (1 dependent):
- - Progressive INSS:
7,5% sobre1,518 + 9% on the remainder =113,85 +134.29 = $ 248.14. - - IRRF base:
3.000 -248.14 -189,59 (dependente) =2,562.27. - - IRRF (7.5%):
2.562,27 × 0,075 -169.44 = $ 22.73. - - Net Salary: $2,729.13.
- Salary of $6,000.00 (without dependents):
- - Progressive INSS:
113,85 +113.37 +167,15 +253.44 = $ 647.81. - - IRRF base:
6.000 -647.81 = $ 5,352.19. - - IRRF (27.5%):
5.352,19 × 0,275 -896.00 = $ 575.85. - - Net Salary: $ 4,776.34. Effective rate: 20.39%.
Usage Tips
- Check your pay slip to see if discounts for transport vouchers (maximum 6% of basic salary) or food vouchers are being calculated correctly.
- The amount received from FGTS is not deducted from your basic salary, it is an extra employer deposit of 8% of the gross.
- Each dependent registered on the pay slip reduces their IRRF calculation base by
189,59 por mês (2,275.08 per year) in 2025.
Important Observations
Optional deductions such as corporate health plan, union contribution, transport vouchers and private pension must be entered manually in the additional deductions. Current tables for the calendar year 2025 according to Receita Federal do Brasil.
Frequently Asked Questions (FAQ)
What is gross salary?
It is the total salary recorded in the work card or pay slip before any social security or tax deduction.
How does the portion to be deducted from IRRF work?
It is a fixed amount that varies by salary range and serves to calibrate the progressive income tax, ensuring that you pay exactly the rate for your range only on what exceeds each limit.
Is INSS now progressive?
Yes. Since 2020, CLT employees' INSS has become progressive, as has Income Tax. You pay the tax rate for each band only on the amount that is within that band, not on your total salary.
How many dependents can I declare in the monthly IRRF?
There is no legal limit on dependents. Each registered dependent reduces their IRRF calculation base by $ 189,59 mensais ($ 2,275.08 annually) in 2025.
Is transportation voucher deducted from net salary?
Yes. The employee pays up to 6% of the basic salary as a contribution to the transport voucher. The excess that the company pays in addition to this is a non-salary benefit.
What is FGTS and why does it not appear as a discount?
The FGTS (Guarantee Fund for Length of Service) is a deposit paid by the employer (8% of gross salary) into an account linked to the worker. It is not deducted from the salary: it is an additional benefit.
What is the effective gross salary rate?
It is the total real percentage deducted (sum of INSS and IRRF) divided by your gross salary. It shows how much of your salary actually goes to taxes.
Do absences and delays interfere with the calculation of INSS and IRRF?
Yes. Unjustified absences reduce the gross salary for the month, consequently reducing the calculation basis for calculating INSS and income tax.
How does alimony affect the calculation of net pay?
Judicial alimony deducted from the payroll is a full deduction permitted by law to reduce the IRRF calculation basis.
Is the health plan deduction deducted from net salary?
Yes. Corporate health plans with co-participation or full discount are withheld from the pay slip, reducing the final amount receivable in the bank account.