Calculating INSS for Income Tax

Deduction INSS CALC IR (INSS for Income Tax) uses the Base × Percent calculation rule where the Base is determined by deduction INSS SAL CON (INSS - Salary for Contribution) and the Percentage is determined by formula IN FM INSS ALIQ EF (INSS Effective Tax Rate). Refer to the Calculating INSS section for more information about formula IN FM INSS ALIQ EF.

The deduction contributes to the IR DEDUCOES (Income Tax Deductions) accumulator and corresponds to the INSS amount calculated by using the INSS effective tax rate.

This is a "dummy" deduction and the amount is deductible for Income Tax and is used for legal reports.