Brazil

Available schemes

Scheme	Description	Years
`empregado`	Folha de pagamento CLT: INSS + IRRF + FGTS + encargos patronais	2025, 2026

Supported pay periods

`period.type`	Supported	Proration model
`monthly`	Yes	`split_monthly`
`biweekly`	Yes	`split_monthly`
`weekly`	No — `422 PERIOD_TYPE_NOT_SUPPORTED`	—

Applies to empregado. Under split_monthly the dependency graph runs over the monthly figures and the result is split afterwards, so every bracket, floor and ceiling is evaluated exactly where the law defines it. The two fortnights add up to the month per line, which is what makes them reconcile against the monthly filing. period.days takes no part in the split — the factor comes from period.type. If days is not 15, the response carries a PERIOD_DAYS_IGNORED warning. weekly is rejected because a month does not contain a whole number of weeks, so four weeks cannot be made to add up to the monthly filing. See Pay periods for the full model and the cost of the naive shortcut.

A fortnightly period splits the 13th salary and ferias, whose payment the law fixes to a date rather than to a stretch of the month. When that happens the response carries an EVENT_PAYMENT_SPLIT warning.

Example request — biweekly

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "BR",
    "scheme": "empregado",
    "year": 2026,
    "period": {
      "type": "biweekly",
      "start_date": "2026-09-01",
      "end_date": "2026-09-15",
      "days": 15
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 100,
      "monthly_salary": 3000,
      "num_dependentes_irrf": 1
    },
    "employer": { "id": "employer_001" }
  }'

The response reports period_basis.sequence: 1, periods_in_month: 2 and a monthly_equivalent you can reconcile the month against.

Empregado

The empregado scheme covers employees under Brazilian labor law (CLT — Consolidacao das Leis do Trabalho). Includes mandatory social security contributions (INSS), income tax withholding (IRRF), and employer payroll charges (FGTS, Sistema S, RAT).

What it calculates

Employee deductions (descontos):

INSS — Social security contribution, progressive by tier (7.5%–14%), capped at teto
IRRF — Income tax withholding, progressive (0%–27.5%)
Vale-transporte desconto — Transportation voucher employee discount (max 6% of salary, optional)

Employer contributions (encargos patronais):

INSS patronal — Employer social security (20%, no cap)
RAT ajustado — Occupational accident risk (1%–3% × FAP factor, default 2%)
FGTS — Severance fund deposit (8%)
Salario-Educacao — Education fund (2.5%)
INCRA — Land reform fund (0.2%)
Sistema S — SESI + SENAI + SEBRAE aggregate (3.3%)

Perceptions included:

Salario base — Base monthly salary
Horas extras — Overtime with 50% surcharge (pre-calculated by client)
Adicional noturno — Night shift differential (20% of base, via flag)
Adicional de periculosidade — Hazardous work bonus (30% of base, via flag)
Vale-refeicao (PAT) — Meal voucher, non-taxable under PAT program (optional)

Employee inputs

Field	Type	Required	Default	Description
`monthly_salary`	number	Yes	—	Salario base mensal
`daily_salary`	number	Yes	—	Salario diario (monthly / 30)
`overtime_amount`	number	No	0	Horas extras pre-calculadas (already includes 50% surcharge)
`grocery_voucher_amount`	number	No	0	Vale-refeicao amount (PAT, non-taxable)
`num_dependentes_irrf`	number	No	0	Number of dependents for IRRF deduction (R$189.59 each)
`pensao_alimenticia_amount`	number	No	0	Court-ordered alimony (fully deductible from IRRF base)
`vale_transporte_amount`	number	No	0	Transportation voucher value (employee pays up to 6% of salary)
`overrides.has_adicional_noturno`	boolean	No	false	Set `true` for night shift workers
`overrides.has_periculosidade`	boolean	No	false	Set `true` for hazardous work (mutually exclusive with insalubridade)
`overrides.has_vale_transporte`	boolean	No	false	Set `true` to activate transportation voucher discount

risk_class_rate is not used by Brazil and can be omitted. Brazil’s work-accident insurance uses rat_fap_rate (RAT x FAP) instead.

INSS contribution caps

The employee INSS is calculated progressively per tier — each tier’s rate applies only to the portion of income within that tier (not on the total). The contribution is capped at the teto INSS (earnings above the ceiling are not subject to additional employee INSS). Employer INSS (20%) has no cap — it applies to the full gross payroll.

IRRF base calculation

The IRRF taxable base is: base_IRRF = remuneracao_tributavel − INSS_empregado − deducoes Where deductions include:

R$189.59 × number of declared dependents
Court-ordered alimony (full amount)

Key reference values

Value	2025	2026
Salario Minimo	R$1,518.00	R$1,621.00
Teto INSS	R$8,157.41	R$8,475.55
Deducao por dependente (IRRF)	R$189.59	R$189.59
INSS maximo do empregado	R$951.63	R$988.09

2026 values sourced from Decreto nº 12.797/2025 (salário mínimo) and Portaria Interministerial MPS/MF nº 13 of January 9, 2026 (INSS teto, +3.9% INPC reajuste).

INSS progressive brackets

2025 — Portaria Interministerial MPS/MF 6/2025:

From (BRL)	To (BRL)	Rate
0.00	1,518.00	7.5%
1,518.01	2,793.88	9.0%
2,793.89	4,190.83	12.0%
4,190.84	8,157.41 (teto)	14.0%

2026 — Portaria Interministerial MPS/MF nº 13/2026:

From (BRL)	To (BRL)	Rate
0.00	1,621.00	7.5%
1,621.01	2,902.84	9.0%
2,902.85	4,354.27	12.0%
4,354.28	8,475.55 (teto)	14.0%

IRRF progressive brackets

The bracket rates and limits below are unchanged between 2025 and 2026. However, Lei 15.270/2025 (effective January 1, 2026) introduced an additional monthly reduction of up to R

312.89: employees whose IRRF base does not exceed R

5,000.00 pay zero IRRF; for bases between R

5,000.01 and R

7,350.00 the reduction decreases progressively until it phases out. The API applies this reduction automatically when year is 2026. The first R

2,259.20 is exempt at the bracket level; the simplified monthly deduction (R

564.80) is applied only at annual declaration (DIRPF), not in monthly payroll withholding.

From (BRL)	To (BRL)	Rate
0.00	2,259.20	0% (exempt)
2,259.21	2,826.65	7.5%
2,826.66	3,751.05	15.0%
3,751.06	4,664.68	22.5%
4,664.69	—	27.5%

Employer burden summary

Charge	Rate	Base	Cap
INSS patronal	20%	Gross payroll	None
RAT ajustado	1%–3% × FAP	Gross payroll	None
FGTS	8%	Gross payroll	None
Salario-Educacao	2.5%	Gross payroll	None
INCRA	0.2%	Gross payroll	None
Sistema S (aggregate)	3.3%	Gross payroll	None

The RAT default is 2% (medium risk, FAP 1.0). Actual rate varies by CNAE activity class and company accident history.

Example request

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "BR",
    "scheme": "empregado",
    "year": 2025,
    "period": {
      "type": "monthly",
      "start_date": "2025-03-01",
      "end_date": "2025-03-31",
      "days": 30
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 100,
      "monthly_salary": 3000,
      "num_dependentes_irrf": 1,
      "overrides": {
        "has_vale_transporte": false,
        "has_adicional_noturno": false,
        "has_periculosidade": false
      }
    },
    "employer": { "id": "employer_001" }
  }'

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Countries

Calculations

Payouts

Guides

Available schemes

Supported pay periods

Example request — biweekly

Empregado

What it calculates

Employee inputs

INSS contribution caps

IRRF base calculation

Key reference values

INSS progressive brackets

IRRF progressive brackets

Employer burden summary

Example request

​Available schemes

​Supported pay periods

​Example request — biweekly

​Empregado

​What it calculates

​Employee inputs

​INSS contribution caps

​IRRF base calculation

​Key reference values

​INSS progressive brackets

​IRRF progressive brackets

​Employer burden summary

​Example request

Available schemes

Supported pay periods

Example request — biweekly

Empregado

What it calculates

Employee inputs

INSS contribution caps

IRRF base calculation

Key reference values

INSS progressive brackets

IRRF progressive brackets

Employer burden summary

Example request