Net of R$ 2,000
- Input
- Alvo 2.000,00, empresa
- Expected output
- Bruto 2.247,19 · INSS 247,19
INSS only: 2,000 ÷ 0.89.
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how much to charge on RPA to net a target
In the calculator, choose "I want a net amount", type the value and read the gross to agree on. This page explains why the result is not a simple percentage markup.
INSS only: 2,000 ÷ 0.89.
Still no income tax.
Lands exactly on the exemption limit.
Income tax kicks in and the gross jumps.
INSS already at the ceiling; the rest is income tax.
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.
Only by coincidence. Up to R$ 5,000 the gross is the net divided by 0.89 (factor 1.1236). Above that the factor changes: 1.216 for R$ 5,000 net and 1.339 for R$ 8,000. Use reverse mode instead of a fixed factor.
Yes, when legal deductions exceed the simplified discount. Each dependent deducts R$ 189.59 from the income tax base, which lowers tax and therefore the gross needed in the bands above R$ 5,000.
No. An individual does not withhold anything, so gross equals net. What you owe afterward is INSS and carnê-leão yourself, which the Carnê-leão tab estimates.
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.