Calculate a Brazilian RPA with 11% INSS, 2026 income tax, ISS and company cost, work back from a net amount, estimate carnê-leão and print the receipt.
An RPA (Recibo de Pagamento a Autônomo) is the document a company uses to pay an individual freelancer with no employment relationship. Up to three deductions come out of it. INSS social security: the company withholds 11% of the amount, capped at the R$ 8,475.55 ceiling in 2026 (at most R$ 932.31 per payer in a month) and also pays a 20% employer contribution on top, on the gross amount. Income tax withheld (IRRF): computed with the monthly progressive table after deducting the withheld INSS, dependents and alimony, or the R$ 607.20 simplified discount, whichever is larger. And ISS, the city service tax, only when the city's law makes the client withhold it, at a rate between 2% and 5%. In 2026 Law 15,270/2025 added a reduction: with taxable income up to R$ 5,000 in the month the income tax is zero, and between R$ 5,000.01 and R$ 7,350.00 the reduction falls in a straight line (R$ 978.62 minus 0.133145 times the income). Above R$ 7,350 the full table applies, with 27.5% in the top bracket. The calculator uses gross income as the base of the reduction and never lets the reduction exceed the table tax. Three checked examples. A R$ 3,000 RPA: INSS of R$ 330, zero income tax, net of R$ 2,670 and a cost of R$ 3,600 to the company. A R$ 6,000 RPA: INSS of R$ 660, table tax of R$ 559.77, reduction of R$ 179.75, income tax of R$ 380.02 and net of R$ 4,959.98. A R$ 10,000 RPA: INSS hits the ceiling (R$ 932.31), income tax is R$ 1,584.88 and net is R$ 7,482.81. More than one RPA in the same month from the same client are added together: INSS respects the month's ceiling and income tax is calculated on the total, discounting what was already withheld (Decree 9,580/2018, arts. 677 and 712). Two R$ 5,000 RPAs do not both come out tax free: the second carries all of the R$ 1,584.88 that would apply to R$ 10,000. Limits of this tool: when an individual pays there is no withholding at all, and the same holds for a freelancer hired by another individual contributor treated as a company (Law 10,666/2003, art. 4, par. 3). Independent truckers, cooperatives and the fixed annual ISS of liberal professionals are left out. The tables are for 2026 and were checked on 2026-10-18.
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Start from the gross amount and subtract INSS (11% up to the R$ 8,475.55 ceiling), income tax (the 2026 monthly table, on a base already reduced by INSS) and ISS if the city requires withholding. On a R$ 3,000 RPA, INSS is R$ 330, income tax is zero (income up to R$ 5,000) and the freelancer receives R$ 2,670. The company pays R$ 3,600 in total, because it adds a 20% employer contribution.
The agreed amount, before any deduction.
The company withholds 11% INSS (up to the ceiling) and income tax, and pays a 20% employer contribution on top.
Each one deducts R$ 189.59 from the income tax base.
Deducted from the income tax base.
Other clients or an employment salary. They use up the INSS ceiling before this RPA.
Enter the earlier RPAs from the same client. INSS and income tax are then calculated on the month's total.
| Gross amount | R$3,000.00 |
|---|---|
| INSS withheld11% on R$3,000.00 | - R$330.00 |
| Income tax withheldZeroed by the Law 15,270/2025 reduction (up to R$ 5,000) | R$0.00 |
| Net | R$2,670.00 |
The 11% INSS withheld from the freelancer comes out of the gross, it is not an extra cost. The 20% employer contribution is added on top.
INSS is due on day 20 of the next month (the previous business day if banks are closed).
The larger of legal deductions (withheld INSS, dependents, alimony) and the R$ 607.20 simplified discount applies. The reduction uses gross income and never exceeds the table tax.
Fill in the details, check the receipt below and print or save it as PDF. Nothing leaves your browser.
Freelancer payment receipt (RPA)
Service:
| Gross amount | R$3,000.00 |
|---|---|
| INSS withheld (11%) | - R$330.00 |
| Income tax withheld | - R$0.00 |
| Net | R$2,670.00 |
I declare that I received from ________________ the net amount of R$2,670.00 (two thousand six hundred seventy brazilian reais), after the taxes above, for the services described, granting full release.
, .
Template generated at jkit.tools. The values follow the 2026 tables; check the withholdings with your accountant before using it as a tax document.
Estimate with the 2026 tables for a freelancer hired without an employment relationship. It does not cover independent truckers, cooperatives, MEI hired by a company or each city's rules. Confirm with your accountant.