Apr 22, 2026 1 min read

Brazil: INSS Table & Minimum Wage in Effect for 2026

Effective 1 January 2026 (published in the DOU — Official Gazette, January 2026), Brazil has raised the national minimum wage and revised the INSS progressive contribution brackets for employees, while keeping the employer rate unchanged.

Effective Date

Published

Key Changes:

Impact

  • Employee social security deductions will shift across all income bands, slightly raising take-home adjustments at lower tiers and capping contributions at the new ceiling. Payroll cost bases tied to the minimum wage (including 13th salary and FGTS) will rise, and eSocial submissions must align with the revised figures to avoid RFB audit flags.

Payroll action

gov.br

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