INSS, short for Instituto Nacional do Seguro Social in Portuguese, is imposed by the federal government on employee and self-employed wages and earnings to fund Social Security programs. Employers should pay their own tax and also withhold it from employee paychecks.

INSS – Monthly calculation – From January 2020 to February 2020

From	To	Rate
BRL 0,00	BRL 1.830,29	8,0%
BRL 1.830,30	BRL 3.050,52	9,0%
BRL 3.050,53	BRL 6.101,06	11,0%

INSS – Monthly calculation – From March 2020

From	To	Rate
BRL 0,00	BRL 1.045,00	7,5%
BRL 1.045,01	BRL 2.089,60	9,0%
BRL 2.089,61	BRL 3.134,40	12,0%
BRL 3.134,41	BRL 6.101,06	14,0%

Note: In Brazil, a comma is used to indicate the decimal separator.