Brazil INSS calculator for the self-employed, MEI and voluntary contributors 2026
How much INSS (Brazil's social security) to pay each month without a formal job (carteira assinada): self-employed workers (contribuinte individual), voluntary contributors (contribuinte facultativo) and the MEI (individual micro-entrepreneur). The calculation runs in your browser.
Do the math
INSS per month: R$ 600.00
| Contribution base | R$ 3,000.00 |
|---|---|
| Rate | 20% |
| Monthly contribution | R$ 600.00 |
The three ways to contribute
| Option | Rate | Amount per month |
|---|---|---|
| Normal plan: self-employed or voluntary contributor | 20% of the amount chosen | from R$ 324.20 to R$ 1,695.11 |
| Plano Simplificado de Previdência (the simplified plan) | 11% of the minimum wage | R$ 178.31 |
| MEI and low-income voluntary contributor | 5% of the minimum wage | R$ 81.05 |
In the normal plan you choose how much to contribute on, between the minimum wage (R$ 1,621.00) and the INSS ceiling (R$ 8,475.55). According to the INSS table, the 11% rate is exclusive to the Plano Simplificado de Previdência, and the 5% rate is exclusive to the MEI and the low-income voluntary contributor.
Who can pay 5% as a low-income voluntary contributor
According to the INSS, you must meet all of these conditions:
- You carry out no paid activity and have no formal income of any kind declared in your name, except the Auxílio-Brasil or Bolsa-Família social benefit
- You are registered beforehand in the Cadastro Único para Programas Sociais - CadÚnico (the single registry for social programs)
- Your monthly family income is up to 2 minimum wages
- You update your CadÚnico registration periodically, every two years
What the calculator does not consider
- the self-employed worker who provides services to a company, in which case the company itself deducts the contribution;
- for the MEI, only the INSS part: the MEI's DAS (its monthly payment) also adds the fixed amounts of ICMS (a state tax), of ISS (a municipal tax) or of both, depending on the activity;
- interest and fines on contributions paid late.
Sources
Official pages of the Brazilian government, in Portuguese.
- Tabela de contribuição mensal — INSS · retrieved on
Calculator built by code from the official tables above, without a language model. The rates and amounts are those of the INSS table. The tables are updated when the government publishes new values (checked on September 23, 2026; how it works, in Portuguese).