# How much does an employee cost in Brazil in 2026?

Last updated: 25 October 2026
Country: Brazil
Category: Payroll

**Quick answer:** 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.

## 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 questions

- [What is an MEI and how much does it pay in 2026?](https://accounts-os.com/br/questions/what-is-an-mei-in-brazil)