How much does an employee cost in Brazil in 2026?
On top of pay, an employer outside the Simples pays INSS of 20% plus RAT of 1% to 3% (times the FAP) plus third-party contributions, FGTS of 8%, and a 13th salary. The employee's own INSS is 7.5% to 14% up to the R$8,475.55 ceiling.
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Detailed Explanation
## 2026 figures
- Minimum wage: R$1,621.00 a month.
- Employee INSS, progressive: 7.5% up to R$1,621.00, 9% to R$2,902.84, 12% to R$4,354.27, 14% to R$8,475.55.
- Employer INSS: 20%, plus RAT of 1%, 2% or 3% by risk, adjusted by the FAP, plus third-party contributions by FPAS code. Most Simples annexes include the employer contribution in the DAS.
- FGTS: 8% of pay, by the 20th through FGTS Digital.
- 13th salary: half by 30 November, the balance by 20 December.
## Monthly steps
Close the payroll in eSocial, file the DCTFWeb by the 15th, and pay its DARF and the FGTS by the 20th.
## What Finn does
Finn works out employee INSS from the 2026 table and asks for your RAT, FAP and FPAS rather than guessing a total. A contador runs the payroll.
Source: https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal
Common Mistakes to Avoid
- Applying 14% to the whole salary instead of band by band
- Forgetting the 13th salary in the budget
Frequently Asked Questions
What is the 2026 minimum wage?
R$1,621.00 a month.
When is FGTS due?
By the 20th, moved earlier when the 20th is not a business day.
Practical Tips
- Budget for the 13th salary from January
Related Brazil Questions
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