What is net salary?
Net salary is the estimated amount available after payroll deductions are applied to gross salary. Gross salary is the amount agreed before deductions; it is not necessarily the amount deposited into the employee's account.
This calculator organizes the estimate into stages: social-security contribution (INSS), optional private retirement, income tax withholding (IRRF), and other deductions entered by the user. It also displays FGTS separately because it is an employer contribution and is not deducted from the employee's net salary.
How the calculation works
The calculation starts from gross salary. INSS is calculated progressively: each portion of salary within a configured bracket receives that bracket's rate. This avoids applying the highest rate to the entire salary.
Private retirement is calculated as the percentage entered by the user multiplied by gross salary. The IRRF base is then gross salary less INSS and private retirement. The calculator applies the rate and fixed deduction configured for the IRRF bracket that contains this base.
private retirement = gross salary × entered percentage
IRRF base = gross salary − INSS − private retirement
IRRF = max(0, IRRF base × rate − bracket deduction)
net salary = gross salary − INSS − IRRF − private retirement − other deductions
FGTS = gross salary × 8% (displayed separately)INSS
Progressive employee contribution, calculated across the configured salary brackets.
IRRF
Tax estimate calculated from the base after INSS and private retirement.
FGTS
Employer deposit shown for reference; it is not subtracted from net salary.
Important: the calculator uses the tax tables configured in its source code. Payroll may also include dependent allowances, benefits, collective-agreement rules, absences, advances, and other items not represented here.
How to use the calculator
Use the fields in the first stage and read the results as an estimate:
- Enter your monthly gross salary.
- If applicable, enter the percentage deducted for private retirement.
- Add other recurring deductions, such as employee-paid benefits or payroll adjustments.
- Review the INSS, IRRF base, IRRF, and net-salary stages. Values update automatically as you type.
For a payment decision or a discrepancy in a payslip, compare the estimate with the employer's payroll statement and seek qualified payroll or accounting guidance when necessary.