Calculate the net pro-labore of a company partner after INSS (individual contributor) and IRRF withholding.
Pro-labore is the mandatory compensation a company partner who works in the business must pay to themselves. It is not a salary in the CLT sense, but for INSS purposes the partner is an individual contributor (contribuinte individual) and owes 11% of the pro-labore up to the contribution ceiling. The company withholds this from the payment, just like it withholds INSS from a CLT employee, but the rate and the rules are different.
IRRF on pro-labore follows the same progressive table as salary income: the INSS is deducted first, then dependents, and the remainder meets the bands. The exemption reducer introduced by Lei nº 15.270/2025 applies here too. A pro-labore of R$ 5.000,00 or less will have zero IRRF for the same reason a salary of that amount does — the reducer wipes it out.
This calculator uses the current INSS ceiling and IRRF table. When those change, the values on screen will be wrong — the disclaimer says so, and the tool is designed to make the year and the source visible rather than hiding them. Everything runs in your browser.
INSS = min(gross × 11%, INSS ceiling). Taxable base = gross − INSS − (dependents × deduction per dependent). IRRF = rate of the band × base − deduction parcel. Net = gross − INSS − IRRF.
Yes, for any partner who works in the company. The tax authorities and the INSS treat the absence of pro-labore as a sign that the partner is disguising compensation as profit distribution to avoid contributions.
Because a company partner is classified as a contribuinte individual, not a CLT employee. The individual contributor rate is a flat 11% of the pro-labore up to the ceiling, not the progressive bands that apply to CLT workers.
Yes. The progressive table and the exemption reducer are the same. The only difference is how the INSS is calculated — flat 11% instead of progressive bands.
No. Everything runs locally in JavaScript.
The company owes 20% of the pro-labore as employer contribution (except Simples Nacional companies, which pay it inside the DAS). This tool shows only the partner deduction, not the company cost.
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