How we calculate
INSS is calculated progressively by bracket. IRRF is calculated on the base after INSS and dependent deductions.
Formula used
INSS uses progressive brackets. IRRF base = gross − INSS − R$189.59 per dependent. IRRF = (base × bracket rate) − bracket deduction.
Líquido = Bruto − INSS (progressivo) − IRRF (sobre a base após INSS e dependentes)
Practical example
A R$ 3,000 gross salary with no dependents has INSS calculated across the first two brackets.
How to interpret the result
Check the breakdown of INSS versus IRRF, and the sum of both plus other deductions.
Limitations
Does not replace an official payslip and does not include benefit-specific deductions. INSS/IRRF tables used are reference values that may be outdated.