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Last updated: July 27, 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
Martijn Voogt
Martijn is an Account Executive at Rivermate with several years of experience in the EOR and global HR space. He works with companies expanding internationally, helping them navigate cross-border employment, compliance, and local labor laws without needing to set up entities. His focus is on building scalable sales processes and driving both inbound and outbound growth, collaborating closely with SDRs, Account Managers, and Customer Success teams to support a strong customer journey. He has been actively involved in shaping outbound strategy and go-to-market optimization using tools including Pipedrive, Apollo, and Clay, and regularly advises clients on EOR best practices and global hiring strategies.
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Sebastien Wakim
Sébastien Wakim is CEO of Rivermate and has led the Hightekers group since 2024. An early Uber employee, he launched and scaled the company's operations across multiple MENA markets before holding senior leadership roles at OLX Group. He later co-founded Wisewell, a water-technology venture active in the US and GCC. He holds an MBA from Columbia Business School and an MS in engineering from UC Berkeley.
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