Brazil Payroll Calculator 2026 (Salário Líquido, INSS, IRRF, FGTS)

Calculate Brazilian CLT payroll in bulk with the 2026 rules: employee INSS, monthly income tax (IRRF) with the new R$ 5,000 exemption of Lei 15.270/2025, net salary, FGTS and the employer cost, including 13th salary and vacation provisions. It can also do the reverse and find the gross salary for a target net salary.

There is no free official API for this: the Receita Federal and INSS publish tables and laws, and every HR system re-implements them. This Actor gives you the calculation as an API, for thousands of employees per run, with each rule and source stated in the result.

Typical uses: payroll checks, job offers ("what gross gives R$ 4,000 net?"), cost of hiring simulations, HR and accounting apps, and AI agents that answer salary questions.

What you get per salary

• INSS (employee): progressive bands of 7.5%, 9%, 12% and 14% up to the R$ 8,475.55 ceiling (Portaria Interministerial MPS/MF 13/2026)
• IRRF: progressive table, best of legal deductions (INSS + R$ 189.59 per dependent + alimony) or the R$ 607.20 simplified discount, then the Lei 15.270/2025 reduction: no tax up to R$ 5,000 of taxable income, decreasing reduction up to R$ 7,350
• Net salary after INSS, IRRF, alimony and other deductions
• FGTS (8%, or 2% for apprentices)
• Employer cost: Simples Nacional or Lucro Presumido/Real (20% INSS + RAT + third parties), plus monthly provisions for the 13th salary and vacation with 1/3

Input

Field	Description
employees	One object per salary: grossSalary or targetNetSalary, dependents, alimony, otherDeductions, otherTaxableEarnings, contractType ("apprentice"), id. Up to 10,000.
referenceYear	Year of the tables. Currently 2026.
taxRegime	simples (default) or lucro.
ratPercent, thirdPartyPercent	Employer rates for the lucro regime (defaults 2% and 5.8%).

{
  "employees": [
    {"id": "analyst", "grossSalary": 5900, "dependents": 1},
    {"id": "net-4000", "targetNetSalary": 4000}
  ],
  "taxRegime": "simples"
}

Output

One dataset item per salary:

{
  "id": "analyst",
  "referenceYear": 2026,
  "grossSalary": 5900,
  "otherTaxableEarnings": 0,
  "taxableIncome": 5900,
  "dependents": 1,
  "inss": 627.51,
  "inssEffectiveRatePercent": 10.64,
  "irrfDeductionType": "legal",
  "irrfDeductions": 817.1,
  "irrfBase": 5082.9,
  "irrfBeforeReduction": 489.07,
  "irrfReduction": 193.06,
  "irrf": 296.01,
  "irrfEffectiveRatePercent": 5.02,
  "alimony": 0,
  "otherDeductions": 0,
  "netSalary": 4976.48,
  "fgts": 472,
  "taxRegime": "simples",
  "employerInss": 0,
  "employerMonthlyCost": 6372,
  "provision13th": 491.67,
  "provisionVacation": 655.56,
  "provisionCharges": 91.78,
  "employerMonthlyCostWithProvisions": 7611.01,
  "belowMinimumWage": false,
  "targetNetSalary": null,
  "rules": "INSS Portaria Interministerial MPS/MF nº 13/2026; IRRF Lei 15.191/2025 (table) and Lei 15.270/2025 (reduction up to R$ 7,350); FGTS 8%.",
  "error": null
}

Rows with targetNetSalary return the smallest gross salary (to the cent) that reaches that net, with the same fields. Invalid rows (missing or non-numeric salary, negative values, an unsupported year, or an entry that is not an object) come back with error filled in and are not charged; the other rows of the run are calculated normally. id is always returned as text. belowMinimumWage compares the gross salary with the 2026 minimum wage (R$ 1,621.00), which is normal for part-time contracts.

How much does it cost?

Pay per event: one calculation per salary calculated. Rows with errors are free.

$0.003 per calculation (calculation event, pay per event). Charged once per salary calculated. Rows with errors are free.

You get	Free tier	Bronze tier (10% off)	Gold tier (30% off)
100 calculations	$0.30	$0.27	$0.21
1,000 calculations	$3.00	$2.70	$2.10
10,000 calculations	$30.00	$27.00	$21.00

Discounts follow your Apify subscription tier: Bronze 10%, Silver 20%, Gold and above 30%. No subscription to this Actor and no charge for platform usage: you pay only for results. The Apify Free plan includes $5 of monthly credit, enough for about 1,666 calculations at the list price. You can cap the cost of any run with Maximum cost per run; the Actor stops when it is reached.

Data source and limits

Calculated offline from the official 2026 tables: INSS by Portaria Interministerial MPS/MF nº 13/2026 (minimum wage R$ 1,621.00, Decreto 12.797/2025), IRRF by Lei 15.191/2025 and the reduction of Lei 15.270/2025. No external API is called, so runs take seconds.

Limits: monthly salary only (no 13th salary or vacation payslips, which have their own taxation), and no union-specific rules. Simples Nacional is treated as having no employer INSS (true for most annexes, not Annex IV). The result is an estimate for planning and checks; your accountant's payroll system is the legal reference.

Use it via API

Run it from any language and get the results as JSON. Replace <YOUR_API_TOKEN> with your Apify API token.

curl -X POST "https://api.apify.com/v2/acts/br_data_hub~br-payroll-calculator/run-sync-get-dataset-items?token=<YOUR_API_TOKEN>" \
  -H "Content-Type: application/json" \
  -d '{"employees": [{"id": "analyst", "grossSalary": 5900, "dependents": 1}, {"id": "assistant", "grossSalary": 3000}, {"id": "manager", "grossSalary": 12000, "dependents": 2, "otherDeductions": 350}, {"id": "net-4000", "targetNetSalary": 4000}]}'

from apify_client import ApifyClient

client = ApifyClient("<YOUR_API_TOKEN>")
run = client.actor("br_data_hub/br-payroll-calculator").call(run_input={'employees': [{'id': 'analyst', 'grossSalary': 5900, 'dependents': 1},
                                                    {'id': 'assistant', 'grossSalary': 3000},
                                                    {'id': 'manager',
                                                     'grossSalary': 12000,
                                                     'dependents': 2,
                                                     'otherDeductions': 350},
                                                    {'id': 'net-4000', 'targetNetSalary': 4000}]})
for item in client.dataset(run["defaultDatasetId"]).iterate_items():
    print(item)

You can also schedule runs, send results to webhooks, or connect the Actor to Make, Zapier, n8n, Google Sheets and other integrations.

Use it with AI agents (MCP)

This Actor is ready for AI agents: typed input and output schemas, pay-per-event pricing, limited permissions and short runs.

• Apify MCP server: add https://mcp.apify.com/?tools=br_data_hub/br-payroll-calculator to Claude, ChatGPT, Cursor, VS Code or any MCP client, and the agent can call this Actor as a tool.
• Agent frameworks: call it from LangChain, LlamaIndex, CrewAI or the OpenAI Agents SDK through the Apify integrations, or with the API call above.
• Results come as structured JSON with stable field names, documented in the Output tab.

FAQ

Where does the data come from?

Calculated offline from the official 2026 tables: INSS by Portaria Interministerial MPS/MF nº 13/2026 (minimum wage R$ 1,621.00, Decreto 12.797/2025), IRRF by Lei 15.191/2025 and the reduction of Lei 15.270/2025. No external API is called, so runs take seconds.

How much does it cost?

$0.003 per calculation. Discounts follow your Apify subscription tier: Bronze 10%, Silver 20%, Gold and above 30%. See How much does it cost? above for examples.

Do I pay for errors or empty results?

No. Charged once per salary calculated. Rows with errors are free.

Can I run it on a schedule or connect it to other tools?

Yes. Use Apify schedules to run it daily or weekly, webhooks to get notified, and integrations such as Make, Zapier, n8n and Google Sheets. Everything also works through the API.

Can AI agents use it?

Yes. It works as a tool in the Apify MCP server and in agent frameworks, and AI agents can pay per event. See Use it with AI agents (MCP).

Is it legal to use this data?

The Actor reads only public, official sources and keeps personal data masked as the source publishes it. You are responsible for how you use the data, including LGPD compliance.

I found a bug or need a feature. What should I do?

Open an issue in the Issues tab. We answer within 14 days, usually much sooner.

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Usar em português

Calculadora de folha CLT 2026 em lote: INSS progressivo, IRRF com a isenção até R$ 5 mil e o redutor até R$ 7.350 (Lei 15.270/2025), salário líquido, FGTS e custo total do funcionário (Simples ou Lucro Presumido/Real, com provisões de 13º e férias). Também calcula o salário bruto para um líquido desejado. Cobrança só pelos cálculos feitos; linhas com erro não são cobradas.

Quanto custa: $0.003 por resultado (calculation); 1.000 resultados saem por $3.00. Desconto pelo nível da assinatura Apify: Bronze 10%, Silver 20%, Gold ou acima 30%. Erros e consultas sem resultado não são cobrados. Use também pela API ou por agentes de IA no servidor MCP da Apify (https://mcp.apify.com/?tools=br_data_hub/br-payroll-calculator).