Two exempt installments
- Input
- R$ 4.000,00 + R$ 4.000,00
- Expected output
- Retido R$ 0,00 e R$ 0,00
Running total of 8,000, under the limit.
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plr two installments tax brazil
With PLR in two installments, the first is taxed alone and the second pays the difference up to the tax on the total. The sum withheld equals that of a single payment, except the weight falls almost entirely on the second installment.
Running total of 8,000, under the limit.
Running total of 9,000: 7.5% less 616.08.
Running total of 11,000: 15% less 1,360.25.
Total of R$ 5,083.20, same as one single payment of 30k.
In the table in force since May 2025, PLR received in the year is exempt up to R$ 8,214.40. From January to April 2025 the limit was R$ 7,640.80. The limit applies to the sum of everything the same company paid as PLR in the year, not to each installment.
No. The recalculation on the running total ensures the sum withheld equals that of a single payment of the same total. Splitting the PLR does not lower the tax, it only changes when it is withheld.
The recalculation applies to installments of the same calendar year. Installments from different years are each handled in their own year. Use the tool separately for each year.
The law allows at most two per calendar year. Excess payments, or ones less than a calendar quarter apart, can be invalidated and treated as regular pay.
Total the company will pay this year, before tax.
The current table exempts up to R$ 8,214.40. The previous one, January to April 2025, exempted up to R$ 7,640.80.
Exclusive at source, no INSS or FGTS.
15% bracket
Amount left before passing the R$8,214.40 exemption limit.
PLR paid under Law 10.101 carries no INSS or FGTS, and the only tax is the exclusive table.
| Yearly PLR | Rate | Deduction |
|---|---|---|
| Up to R$8,214.40 | Exempt | - |
| Up to R$9,922.28 | 7.5% | R$616.08 |
| Up to R$13,167.00 | 15% | R$1,360.25 |
| Up to R$16,380.38 | 22.5% | R$2,347.78 |
| Above R$16,380.38 | 27.5% | R$3,166.80 |
What if the same R$10,000.00 were paid as a bonus on the payslip, outside Law 10.101?
More in your pocket with PLR.
The bonus lands in one month's pay, with INSS up to the ceiling and monthly withholding with the Law 15.270 reducer. Estimate: other income is not considered.
Estimate using the official table. The company calculates and withholds the tax; confirm with HR or an accountant.
See also:Net salary13th salaryIncome tax