INSS ceiling and brackets in 2026
Minimum wage, ceiling and employee contribution rates.
Minimum wage (floor)
R$1,621.00
INSS ceiling
R$8,475.55
Employee contribution brackets
| Salary bracket | Rate |
|---|---|
| R$0.00 – R$1,621.00 | 7.5% |
| R$1,621.00 – R$2,902.84 | 9% |
| R$2,902.84 – R$4,354.27 | 12% |
| R$4,354.27 – R$8,475.55 | 14% |
Source: Interministerial Ordinance MPS/MF No. 13, 09/01/2026 (Brazil).
https://www.legisweb.com.br/legislacao/?id=489284