Unhealthy Work Allowance in Brazil (Insalubridade) 2026: 10, 20 or 40% of the Minimum Wage

Updated November 3, 2026

Workers in Brazil exposed to health hazards — noise, heat, chemicals, biological agents — above the limits of regulation NR-15 are entitled to the unhealthy work allowance ("adicional de insalubridade", CLT art. 192). The amount depends on the degree of risk and, under the general rule, is calculated on the minimum wage.

1. The three degrees

Degree	Rate	Amount in 2026 (minimum wage R$ 1,621.00)
Low	10%	R$ 162.10
Medium	20%	R$ 324.20
High	40%	R$ 648.40

Why the minimum wage and not the employee's salary? Binding Precedent 4 of Brazil's Supreme Court bars using the minimum wage as an index but also stops judges from replacing the base, so the minimum wage applies until a new law. Collective agreements can set a higher base — for example, the category's floor or the base salary. Check yours.

2. Who sets the degree

The degree comes from an inspection by an occupational physician or engineer (art. 195), following the NR-15 annexes. If the employer removes the risk — for example, with protective equipment (PPE) that actually neutralises the agent — the allowance may stop (art. 191 and TST Súmula 80). Handing out PPE is not enough: it must be suitable and actually used.

3. Worked example

Salary of R$ 2,500.00 with a medium-degree allowance:

Allowance: 20% of R$ 1,621.00 = R$ 324.20
Gross pay: R$ 2,500.00 + R$ 324.20 = R$ 2,824.20, with INSS and income tax on the total

While it is paid, the allowance is part of pay (TST Súmula 139): it counts for the 13th salary, vacation + 1/3, FGTS and the overtime base.

4. Unhealthy work or hazard pay?

Hazard pay ("periculosidade" — flammables, explosives, electricity, security work, motorcycle couriers) is 30% of the base salary. Someone entitled to both must choose one (art. 193, §2, as the TST reads it); usually the larger one.

5. Common questions

I work in a hospital — do I qualify? Permanent contact with patients isolated for infectious diseases is high degree; other areas are usually medium (NR-15 Annex 14). The inspection decides.
Can a pregnant employee work in unhealthy conditions? No. Since the Supreme Court's ruling in ADI 5938 (2019), she must be moved away from unhealthy work of any degree, with no medical certificate needed (art. 394-A).
Does it count for special retirement? The allowance and special retirement follow different rules; retirement depends on the PPP form and INSS's own assessment.

Do the maths

In the net salary calculator, enter the allowance (for example, R$ 324.20) in the overtime, commissions and other taxable pay field to see the net pay after INSS and income tax. For overtime with the allowance in the base, see the overtime and night-shift guide.

This guide covers the general CLT rules; collective agreements may offer better terms. If in doubt, ask HR, your union or the workplace safety officer.

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