About this tool
If you work for yourself in Brazil, nobody deducts INSS from your pay: you choose how to contribute. Type your monthly income and the calculator compares the three usual ways with the 2026 values: the normal plan (20% of the income, from R$ 324.20 on the minimum wage to R$ 1,695.11 on the R$ 8,475.55 ceiling), the simplified plan (11% of the minimum wage, R$ 178.31) and the MEI DAS (5% of the minimum wage plus R$ 1 ICMS and/or R$ 5 ISS). It shows the monthly and yearly cost and what the benefits are based on: on 11% and as an MEI every benefit is one minimum wage. Everything is calculated in your browser.
How to use it
- 1 Type your average monthly income from work.
- 2 If you are or could be an MEI, choose the activity: retail or industry, services, or both.
- 3 Compare the normal plan, the simplified plan and the MEI DAS, a month and a year.
- 4 Read the note: it explains the minimum-wage floor, the ceiling and how much more the normal plan costs a year.
Frequently asked questions
Which plan should I choose?
The normal 20% plan costs more but your benefits (retirement, sickness benefit, maternity pay) follow the average of what you contributed, up to the ceiling. On the simplified 11% plan and as an MEI every benefit is one minimum wage. If you earn close to the minimum wage, 11% or MEI usually make sense; with higher income, the 20% plan protects a higher standard of living.
What if a company pays me?
When a company pays a self-employed person, it withholds 11% of the amount (up to the ceiling) and pays it to the INSS. You don't pay again on that amount. This calculator is for income from individual clients, which you contribute on yourself.
Can I switch from 11% to 20% later?
Yes. You can top up past months by paying the 9% difference (or 15% for an MEI) with interest; the period then counts like the normal plan, including for the transition rules based on contribution time.
When are the payments due?
The GPS slip of the self-employed and voluntary contributors is due on the 15th of the following month (the next business day if banks are closed). The MEI DAS is due on the 20th.
Is my data sent anywhere?
No. The calculation runs in your browser and nothing you type is sent or stored.
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