Small RPA
- Input
- R$ 1.500 bruto, empresa
- Expected output
- INSS 165,00 · IRRF 0,00 · líquido 1.335,00
Inside the simplified discount: a R$ 892.80 base, exempt.
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how to calculate RPA Brazil 2026
Use the calculator above with the agreed gross amount. Below is the logic in the order it is applied, so you can check any RPA by hand.
Inside the simplified discount: a R$ 892.80 base, exempt.
The table would give R$ 114.76 and the reduction zeroes it.
Income up to R$ 5,000 has no income tax.
Table 559.77 minus reduction 179.75.
Table 804.52 minus reduction 46.60.
INSS stops growing at the ceiling; income tax follows the full table.
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.
Net = gross − INSS − income tax − ISS. INSS is 11% of gross up to the R$ 8,475.55 ceiling; income tax comes from the monthly table on gross minus the larger deduction, minus the Law 15,270 reduction; ISS only applies if the city requires withholding.
No. Without dependents the R$ 607.20 simplified discount applies when it beats the withheld INSS. Dependents help when legal deductions add up to more: two dependents add R$ 379.18, which with R$ 660 of INSS cut the income tax on a R$ 6,000 RPA from R$ 380.02 to R$ 275.75.
No. It is an advance. The income goes into the annual tax return, which settles the whole year and may refund or charge the difference. The amount withheld usually appears on the income statement supplied by the payer.
It works for a company paying an individual freelancer with no employment relationship. If an individual pays, nothing is withheld and the freelancer must pay INSS and carnê-leão personally; that case is covered in the Carnê-leão tab.
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.