Calculating INSS with IN BR PCT INSS Bracket Data

Bracket IN BR PCT INSS (INSS Table) stores the information that is used to calculate certain social security taxes to be paid by employees.

In this table, each contribution salary range (with the minimum amount of the range listed in the IN VR BASE INSS column) is associated with a tax percentage value, an accumulated INSS amount from previous salary ranges, and the minimum amount of the current range for tax calculations.

This table lists the INSS data in bracket IN BR PCT INSS, published by the Government in year 2020 (values are subject to change in future years):

IN VR BASE INSS (Bracket Search Key)	IN BR PCT INSS (Bracket Return Column)	IN VR VLR AC FAIXA (Bracket Return Column)	IN VR VLR FX ATUAL (Bracket Return Column)
0.000000	7.500000	0.000000	0.000000
1045.000000	9.000000	78.370000	1045.000000
2089.600000	12.000000	172.380000	2089.600000
3134.400000	14.000000	297.750000	3134.400000
6101.060000	14.000000	713.080000	6101.060000

The system uses information from the INSS table to calculate INSS and INSS for income tax deductions.

See Also Calculating INSS and Calculating INSS for Income Tax.

INSS tax is calculated using a progressive calculation system in which an employee’s taxable income is taxed at an increasing rate as the income increases, up to the maximum contribution limit. Based on the INSS table listed, for an employee who earns a monthly pay of $3600, the first range of monthly pay up to $1044.99 is taxed at 7.5%, the second range between $1045 and $2089.59 at 9%, the third range between $2089.60 and 3134.39 at 12%, and the remaining $465.60 ($3600 - $3134.4) at 14%.