Brazil Pró-labore Calculator: INSS, Income Tax and Net Pay
Calculate a partner's pró-labore in Brazil: 11% INSS up to the ceiling, income tax with the 2026 reduction, net pay and the company's cost. Free and current.
What it does
Pró-labore is the monthly pay that partners who work in the company take for that work, separate from profit distribution. It is subject to 11% INSS, withheld by the company up to the INSS ceiling, and to monthly income tax with the 2026 table and reduction, under which tax disappears for amounts up to R$ 5,000. Outside the Simples Nacional, and in its Annex IV, the company also pays 20% employer INSS on top.
How to use it
- Type the monthly pró-labore and the number of dependents.
- Choose the company's tax regime.
- Read the INSS, the income tax, the net amount and the company's cost.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much INSS is paid on pró-labore?
11% withheld from the partner, up to the 2026 INSS ceiling of R$ 8,475.55 (at most R$ 932.31). On R$ 5,000 that is R$ 550.
Is there income tax on a R$ 5,000 pró-labore?
No. From 2026, the monthly reduction of Law 15.270 cancels the tax on amounts up to R$ 5,000, and lowers it gradually up to R$ 7,350.
Is pró-labore the same as profit distribution?
No. Profits are paid without INSS and, up to R$ 50,000 a month per company, without withholding tax; pró-labore pays for work and has INSS and income tax.
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