Employment Cost Calculator for Brazil
Calculate the total cost of employing someone in Brazil, including taxes, benefits, and our management fee.
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.
Income Tax Brackets
| Income Range | Tax Rate |
|---|---|
| Up to BRL 2,259.20 | 0% |
| BRL 2,259.21 to BRL 2,826.65 | 7.5% |
| BRL 2,826.66 to BRL 3,751.05 | 15.0% |
| Above BRL 4,664.68 | 27.5% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| INSS (Social Security) | 7.5% to 14% (progressive) | BRL 828.38 |
Personal Allowances
- Brazilian official social security contributions.
- Medical expenses (no limits).
- Education expenses (limited per dependant).
