How it works
The calculation applies official 2026 Brazilian progressive social security taxes (INSS) across salary brackets from 7.5% up to 14% at the statutory contribution ceiling of R$ 8,475.55. Next, it compares legal personal deductions (INSS paid, R$ 189.59 per dependent, court-mandated alimony) against the standard monthly simplified deduction of R$ 607.20, automatically using the optimal option. Progressive withholding income tax (IRRF) is computed with the 2026 tax exemption credit for earnings up to R$ 5,000 monthly.