Ordinary RPA
- Input
- R$ 3.000, empresa, sem outras rendas
- Expected output
- INSS 330,00 · custo da empresa 3.600,00
11% withheld and R$ 600 of employer share.
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INSS on RPA 11% ceiling 2026
INSS on an RPA is simple to calculate and easy to get wrong when there is more than one source of income. Fill in the other-pay field in the calculator to watch the ceiling being used up.
11% withheld and R$ 600 of employer share.
11% of R$ 8,475.55; the employer share continues on R$ 12,000.
R$ 475.55 of base is left up to the ceiling.
Nothing to withhold: the month's ceiling is already used.
20% withholding and no employer share.
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.
Yes, as long as the contribution is paid and the month reaches the minimum. If the month's total is below the minimum wage, the freelancer can top up the difference; for someone who contributes only as an individual contributor, the top-up uses 20% of the shortfall.
No. When the payer is a company, withholding is its obligation. What the freelancer controls is reporting other income correctly so the ceiling is not exceeded, and checking that the withheld amounts appear on the income statement.
Withholding by the client happens the same way, because the obligation is the client's. Someone who pays the simplified plan or is a MEI and also receives an RPA from a company has INSS withheld on the RPA. If everything together exceeds the month's ceiling, ask INSS about the adjustment.
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.