ブラジルINSS計算機
2025年累進税率でINSS拠出金を計算：7.5%、9%、12%、14%。
INSS Calculator 2025: understanding progressive brackets
Brazil's INSS (National Social Security Institute) uses progressive brackets since 2020. Different portions of your salary are taxed at different rates: 7.5% up to R$ 1,518, 9% from R$ 1,518.01 to R$ 2,793.88, 12% from R$ 2,793.89 to R$ 4,190.83, and 14% from R$ 4,190.84 up to the ceiling of R$ 8,157.41.
Progressive calculation works similarly to income tax: each bracket applies only to the portion of salary that falls within it. This results in an effective rate lower than the nominal rate of the highest bracket. For example, someone earning R$ 3,000 does not pay 12% on their entire salary, but 7.5% on the first R$ 1,518, 9% on the next portion, and so on.
INSS contributions are mandatory for all formally employed workers and provide access to benefits such as retirement pension, sick pay, maternity pay, and survivor's pension. Self-employed workers and MEIs (individual micro-entrepreneurs) have specific contribution rules.
よくある質問
How does the progressive INSS calculation work?
INSS uses progressive brackets: each salary band is taxed at a different rate. Only the portion of salary within each band pays that rate, resulting in an effective rate lower than the nominal rate.
What is the INSS ceiling in 2025?
The 2025 INSS ceiling is R$ 8,157.41. Salaries above this amount contribute only up to the ceiling. The maximum contribution is approximately R$ 951.63.
Who must contribute to INSS?
All formally employed workers (CLT) contribute mandatorily. Self-employed workers, MEIs, and individual contributors also must contribute, but with different rules and rates.
Is INSS deducted from the 13th salary and vacation pay?
Yes. INSS applies to the 13th salary (calculated separately) and to taken vacation days + constitutional 1/3. The cash allowance (vacation sell-back) is exempt from INSS.