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Available schemes

SchemeDescriptionYears
empregadoFolha de pagamento CLT: INSS + IRRF + FGTS + encargos patronais2025, 2026

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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).

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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)

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Employee inputs

FieldTypeRequiredDefaultDescription
monthly_salarynumberYes—Salario base mensal
daily_salarynumberYes—Salario diario (monthly / 30)
overtime_amountnumberNo0Horas extras pre-calculadas (already includes 50% surcharge)
grocery_voucher_amountnumberNo0Vale-refeicao amount (PAT, non-taxable)
num_dependentes_irrfnumberNo0Number of dependents for IRRF deduction (R$189.59 each)
pensao_alimenticia_amountnumberNo0Court-ordered alimony (fully deductible from IRRF base)
vale_transporte_amountnumberNo0Transportation voucher value (employee pays up to 6% of salary)
overrides.has_adicional_noturnobooleanNofalseSet true for night shift workers
overrides.has_periculosidadebooleanNofalseSet true for hazardous work (mutually exclusive with insalubridade)
overrides.has_vale_transportebooleanNofalseSet true to activate transportation voucher discount

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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.

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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)

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Key reference values

Value20252026
Salario MinimoR$1,518.00R$1,621.00
Teto INSSR$8,157.41R$8,475.55
Deducao por dependente (IRRF)R$189.59R$189.59
INSS maximo do empregadoR$951.63R$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).

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INSS progressive brackets

2025 — Portaria Interministerial MPS/MF 6/2025:
From (BRL)To (BRL)Rate
0.001,518.007.5%
1,518.012,793.889.0%
2,793.894,190.8312.0%
4,190.848,157.41 (teto)14.0%
2026 — Portaria Interministerial MPS/MF nº 13/2026:
From (BRL)To (BRL)Rate
0.001,621.007.5%
1,621.012,902.849.0%
2,902.854,354.2712.0%
4,354.288,475.55 (teto)14.0%

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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 R312.89:employeeswhoseIRRFbasedoesnotexceedR312.89: employees whose IRRF base does not exceed R5,000.00 pay zero IRRF; for bases between R5,000.01andR5,000.01 and R7,350.00 the reduction decreases progressively until it phases out. The API applies this reduction automatically when year is 2026. The first R2,259.20isexemptatthebracketlevel;thesimplifiedmonthlydeduction(R2,259.20 is exempt at the bracket level; the simplified monthly deduction (R564.80) is applied only at annual declaration (DIRPF), not in monthly payroll withholding.
From (BRL)To (BRL)Rate
0.002,259.200% (exempt)
2,259.212,826.657.5%
2,826.663,751.0515.0%
3,751.064,664.6822.5%
4,664.69—27.5%

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Employer burden summary

ChargeRateBaseCap
INSS patronal20%Gross payrollNone
RAT ajustado1%–3% × FAPGross payrollNone
FGTS8%Gross payrollNone
Salario-Educacao2.5%Gross payrollNone
INCRA0.2%Gross payrollNone
Sistema S (aggregate)3.3%Gross payrollNone
The RAT default is 2% (medium risk, FAP 1.0). Actual rate varies by CNAE activity class and company accident history.

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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" }
  }'