See exactly how much INSS is deducted from a CLT salary, band by band, with the 2026 table on screen and editable.
INSS is the social security contribution withheld from every CLT payslip, and the first thing to come off the gross salary — income tax is then calculated on what is left. The rate is not one number applied to the whole salary, and that is where mental arithmetic usually goes wrong. The table is progressive by band: the first slice of the salary pays 7.5%, the next 9%, then 12%, then 14%. Someone earning R$ 3.500,00 is "in the 12% band" but pays 12% only on the part above the previous ceiling, so the deduction is R$ 308,60 — 8.82% of the gross, not 12%.
Two routes reach that same number, and this page shows both. The long one slices the salary across the bands and adds up what each slice owes. The short one is printed on the official table: apply your band rate to the whole salary and subtract the deduction parcel published for that band, which is exactly the amount that corrects the over-charge on the lower slices. Payroll uses the short route, so it is the figure reported here, with the slices shown underneath. The two occasionally land a cent apart because the published parcel is itself rounded; when that happens the page says so instead of hiding it. Above the contribution ceiling everything stops: salary over the ceiling adds nothing.
Tables change, usually every January, and a calculator that hides its numbers goes quietly wrong. This one puts them on screen: the year, the revision date, the government source, and every band, rate and parcel as an editable field. Change one and the result follows immediately, in your browser — the salary you type never leaves your device. Two deliberate limits: this is the employee contribution only, not the employer share paid on top, and it does not cover the 13th salary, which has the table applied to it separately.
Contribution = rate of your band × min(salary, contribution ceiling) − deduction parcel of that band. Equivalently, band by band: 7.5% of the first slice, plus 9% of the next slice, plus 12% of the next, plus 14% up to the ceiling. Example for R$ 3.500,00 with the 2026 table: 12% × 3.500,00 − 111,40 = R$ 308,60, which is the same as 7.5% × 1.621,00 + 9% × 1.281,84 + 12% × 597,16. Every amount is handled as whole cents and rounded once, at the end.
Then edit it. The year and the revision date sit next to the table, and every band, rate and deduction parcel is an editable field: type the new figures and the result updates instantly. That is the point of showing the table rather than burying it in code — the page tells you how old its data is and lets you correct it, and "Restore official values" undoes your edits.
No. The calculation runs in JavaScript on your own device: the salary you type, the values you edit and the result are never uploaded, stored or logged. Disconnect from the internet after the page loads and it still works.
Because the table is progressive. Being "in the 14% band" means only the part of your salary inside that band pays 14%; the slices below keep paying 7.5%, 9% and 12%. That is why the effective rate is always lower than your band rate.
Salary above the contribution ceiling is not counted at all. With the 2026 table the maximum is R$ 988,09 a month, so someone earning R$ 12.000,00 and someone earning R$ 60.000,00 have the same INSS deduction.
The deduction parcels printed on the official table are rounded, so the shortcut they enable and the exact band-by-band sum can differ by a cent. The tool follows the printed table, as payroll does, and says so on screen whenever the two disagree.
No. This is the employee contribution, the line on your payslip. The employer pays its own share on top of your salary, which never comes out of what you receive. The 13th salary is also outside this tool.
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