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Last updated: August 15, 2026
Employment Cost Calculator for Brazil
Calculate your complete hiring costs for Brazil employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Calculate Employment Costs
Employment Cost Breakdown
Select a country and enter a salary to see the employment cost breakdown
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| INSS (Social Security) | 20% | Employee's gross salary |
| FGTS (Severance Indemnity Fund) | 8% | Employee's gross salary |
| Work Accident Insurance (RAT) | Varies (industry risk) | Employee's gross salary |
Filing & Compliance
- Most payroll tax payments (INSS, IRRF) are due by the 20th of the following month.
- FGTS deposits are due by the 7th of the following month.
- Employers must use the eSocial unified digital platform for reporting employee data, payroll, and tax information.
As of 2026, the Brazilian government has implemented significant changes to the income tax brackets and employee contributions. Below are the updated details:
Income Tax Brackets
| Income Range | Tax Rate |
|---|---|
| Up to BRL 5,000.00 | 0% |
| BRL 5,000.01 to BRL 5,500.00 | 7.5% |
| BRL 5,500.01 to BRL 6,000.00 | 15.0% |
| BRL 6,000.01 to BRL 6,500.00 | 22.5% |
| Above BRL 6,500.00 | 27.5% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| INSS (Social Security) | 7.5% to 14% (progressive) | BRL 988.09 |
Personal Allowances
- Brazilian official social security contributions.
- Medical expenses (no limits).
- Education expenses (limited per dependant).
Written by
Lucas Botzen
Lucas Botzen is the Founder of Rivermate, a global employment platform that helps companies hire, employ, and manage talent internationally. Since founding Rivermate in December 2020, he has focused on building practical solutions that simplify international payroll, benefits, taxes, contracts, and employment compliance for remote teams. Before Rivermate, Lucas co-founded and co-directed Boloo, an e-learning and software company that helped entrepreneurs start and grow e-commerce businesses. He scaled Boloo to more than €2 million in annual revenue before successfully exiting the business in 2020. Lucas holds a Bachelor’s degree in Business Innovation from Avans University of Applied Sciences. His background in entrepreneurship, technology, automation, and remote work continues to shape his approach to making global employment simpler and more human.
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