Net Salary Calculator

What it is for

How much of a Brazilian CLT gross salary actually lands in your account? This calculator estimates monthly net pay after INSS and IRRF, and also shows the 13th salary, vacation bonus and FGTS over the year. It is for people who received an offer, are negotiating a raise or want to understand a payslip before signing.

How it works

You enter the monthly gross salary and, optionally, the number of dependents. INSS is calculated in progressive bands, with each rate applying only to the slice of salary inside its band, up to the ceiling. IRRF uses the monthly 2026 table in the code, with the Law 15.270/2025 reduction, deducting INSS and dependents or the simplified deduction, whichever is larger. The date the tables were verified appears on screen.

Worked example

With a gross of 3,000, INSS is 248.60 and IRRF is zero, so monthly net is 2,751.40. The net 13th equals that amount, the vacation bonus is 1,000 and annual FGTS is 2,880. Total net spendable for the year comes to 36,768.20: 2,751.40 × 13 plus 1,000 of vacation bonus.

Limits and caveats

This is an educational estimate. A real payroll may have other deductions, such as alimony, health plans and transit vouchers, and the 13th has its own withholding. If a newer table exists, edit the values. It is not tax advice: consult an accountant.

Frequently asked questions

How is INSS on a salary calculated?

Progressively: each band has its own rate, and it applies only to the part of the salary inside that band. That makes the total deduction lower than applying the top rate to the whole salary. There is also a contribution ceiling.

Why might my payslip differ from the result?

The calculator considers only INSS, IRRF and dependents. Your payslip may include transit vouchers, health plans, alimony, union dues or advances. The result is a reference and does not replace the official payroll.

What does the number of dependents change?

Each dependent increases the IRRF deduction, which can lower the tax withheld. The tool uses the dependent deduction plus INSS or the simplified deduction, whichever is larger. For low salaries, IRRF may already be zero.