The INSS does not have a fixed rate, it is calculated according to the employee’s salary amount. That is, the discount percentages will vary depending on the salary of each one.
When the employee has a salary higher than the maximum contribution limit, only an established amount, called TETO , is allowed to be deducted from the salary . Even if you earn more, you will not be able to contribute more money. The employee will have deducted the amount related to the INSS from his payroll, every month. For example:
INSS 2018 table:
Table for Employee, Domestic Employee and Separate Worker 2018
| Contribution Salary (R $) | Aliquot |
| Up to R $ 1,693.72 | 8% |
| From R $ 1,693.73 to R $ 2,822.90 | 9% |
| From R $ 2,822.91 to R $ 5,645.80 | 11% |
