As PLR
- Input
- R$ 10.000,00
- Expected output
- Líquido R$ 9.860,25
Tax of R$ 139.75, no INSS.
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plr vs bonus tax brazil
For the worker, PLR paid under Law 10.101 almost always nets more than the same amount paid as a bonus. PLR skips INSS and uses its own yearly table; a bonus adds to the month salary and can land in the top rate.
Tax of R$ 139.75, no INSS.
Extra INSS of 739.49 and extra tax of 2,394.55.
Extra INSS of 486.58 and extra tax of 2,944.55.
No extra INSS (already at the ceiling), extra tax of 2,750.00.
As PLR the R$ 5,000.00 would stay exempt.
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.
Only if it meets Law 10.101/2000: prior negotiation, clear rules and targets, and at most two installments per calendar year. Without that, labor courts and tax inspectors can treat the amount as salary, with INSS, FGTS and knock-on effects.
In the numbers tested, yes. Even with a R$ 10,000.00 salary, which no longer pays more INSS, the 27.5% withholding on a bonus leaves less than the PLR table. The bigger the amount, the more the gap shrinks, because the effective PLR rate tends toward 27.5%, but it never goes past it.
If habitual, it can be part of the average used in those calculations. PLR does not: by law it neither replaces nor complements pay and is not a base for labor charges (art. 3).
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