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.
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).
