Statutory and legislative payroll changes in Brazil, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
National minimum wage R$1,621 for 2026
Effective 1 Jan 2026
Decreto nº 12.797/2025 sets the national minimum wage at R$1.621,00 from 1 January 2026.
For the employer
- Update salaries at the minimum to R$1.621,00 from January 2026 payroll.
- Domestic employers must update contracts manually in eSocial Doméstico before closing monthly payroll; the system does not apply the adjustment automatically.
For the employee
- Workers paid the minimum wage receive R$1.621,00 per month.
Source: gov.br eSocial - Novo salário mínimo 2026: veja como registrar o reajuste no eSocial Doméstico · Last verified 1 October 2026
INSS employee contribution bands for 2026
Effective Jan 2026
Portaria Interministerial MPS/MF nº 13 of 09/01/2026 updates the progressive INSS contribution table for employees, domestic employees and casual workers from competência January 2026.
For the employer
- Withhold 7.5% up to R$1.621,00; 9% from R$1.621,01 to R$2.902,84; 12% from R$2.902,85 to R$4.354,27; 14% from R$4.354,28 to R$8.475,55.
- R$8.475,55 is the top of the contribution base.
For the employee
- Rates apply progressively to each band of salary.
In practice: Salary R$3.000,00: 7.5% x 1.621,00 = 121,58; 9% x 1.281,84 = 115,37; 12% x 97,16 = 11,66; total about R$248,61.
Source: INSS (gov.br) - Tabela de contribuição mensal · Last verified 1 October 2026
IRPF withholding reduction: zero tax up to R$5,000 per month
Effective Jan 2026
Lei nº 15.270 of 26 November 2025 introduces a monthly IRPF reduction from January 2026 that brings tax to zero on taxable income up to R$5.000,00 and phases out at R$7.350,00.
For the employer
- Monthly table 2026: exempt up to R$2.428,80; 7.5% / 15% / 22.5% bands; 27.5% above R$4.664,68 (deduction R$908,73).
- Up to R$5.000,00: reduction of up to R$312,89 so that tax due is zero.
- R$5.000,01 to R$7.350,00: reduction = R$978,62 - (0,133145 x monthly taxable income).
For the employee
- Employees earning up to R$5.000,00 taxable per month have no IRPF withheld.
In practice: Taxable income R$6.000,00: reduction = 978,62 - 0,133145 x 6.000 = 978,62 - 798,87 = R$179,75.
Source: Receita Federal (gov.br) - Tributação de 2026 · Last verified 1 October 2026