> ## Documentation Index
> Fetch the complete documentation index at: https://docs.clevis.dev/llms.txt
> Use this file to discover all available pages before exploring further.

# Brazil

> Brazilian payroll scheme: empregado (CLT)

## Available schemes

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

## 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                |

### 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

```bash theme={null}
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" }
  }'
```