It is 11% of the pro-labore, capped at the contribution ceiling of R$ 8,475.55. On R$ 5,000.00 INSS is R$ 550.00. From R$ 8,475.55 upward the deduction stops growing and stays at R$ 932.31 a month, the maximum.
Carregando ferramenta… / Loading tool…
Work out a partner's net pro-labore, with 11% INSS up to the ceiling, 2026 income tax and the total cost to the company under each tax regime.
Pro-labore is the pay of an owner or partner who works in the company. For social security, a managing partner is a contribuinte individual (self-employed category): the company withholds 11% of the pro-labore, up to the contribution ceiling, which in 2026 is R$ 8,475.55 (Interministerial Ordinance MPS/MF 13/2026), so at most R$ 932.31 a month (Decree 3,048/1999, art. 216, §26). The company's own employer contribution is 20% of the pro-labore, with no ceiling (Law 8,212/1991, art. 22, III); under Simples Nacional it is already inside the DAS tax slip, except for Annex IV services. Withholding income tax (IRRF) uses the 2026 monthly table with whichever is larger, the legal deductions (INSS, R$ 189.59 per dependent, child support) or the R$ 607.20 simplified discount, and then the Law 15.270/2025 reducer: pro-labore up to R$ 5,000 pays no IRRF, and the reduction fades out until it reaches zero at R$ 7,350. The floor used here is the minimum wage (R$ 1,621), the minimum contribution base. Under Simples, the Fator R, the 12-month payroll (which includes pro-labore) divided by 12-month gross revenue, at 28% or more places certain activities in Annex III, cheaper than Annex V.
Paste the code into your HTML and the tool shows up on your page, without J-Kit's navigation and ads. It still runs in the browser of whoever visits your site.
<iframe
src="https://jkit.tools/embed/en-US/brazil-pro-labore-calculator"
width="100%"
height="600"
style="border:0"
loading="lazy"
title="Brazil Pro-Labore Calculator"
></iframe>
<p style="font-size:12px;margin:6px 0 0">Tool by <a href="https://jkit.tools/en/tools/brazil-pro-labore-calculator">J-Kit</a></p>Using it in a paper, class or post? Copy the link or a ready-made reference. The access date is today's.
<a href="https://jkit.tools/en/tools/brazil-pro-labore-calculator">Brazil Pro-Labore Calculator</a>
These references help contextualize formulas, standards, APIs and limitations used on this page. They do not replace professional validation when a result has legal, financial, medical or operational impact.
It is 11% of the pro-labore, capped at the contribution ceiling of R$ 8,475.55. On R$ 5,000.00 INSS is R$ 550.00. From R$ 8,475.55 upward the deduction stops growing and stays at R$ 932.31 a month, the maximum.
What the partner takes out each month, before deductions.
Simples Nacional, Annexes I, II, III and V: the employer contribution is already in the DAS, no extra cost.
To work out the Fator R under Simples.
To add to pro-labore and check the withholding.
11% of R$5,000.00.
Zeroed by the Law 15.270 reduction table.
Employer INSS already inside the Simples DAS.
| Gross pro-labore | R$5,000.00 |
|---|---|
| Partner INSS11% of R$5,000.00 | - R$550.00 |
| Simplified discountTax base: R$4,392.80 | - R$607.20 |
| Income tax (IRRF)2026 table minus the reducer | - R$0.00 |
| Net pro-labore | R$4,450.00 |
| Gross pro-labore | R$5,000.00 |
|---|---|
| Employer INSS (20%)Included in the Simples DAS | R$0.00 |
| Total cost | R$5,000.00 |
| Total chargesINSS, income tax and employer INSS | R$550.00 (11%) |
Simplified estimate. Confirm the amount and the classification with your accountant.
See also:Simples NacionalCLT or PJNet salary