Learning how the net salary calculation works
Learn how to calculate your net salary in a clear and detailed way, taking into account compulsory and occasional deductions and different types of work for a complete understanding of the process.
Calculating a worker's net salary goes beyond simple subtractions, and as you can imagine, the larger the company, the more complex the calculation.
This involves understanding mandatory deductions such as INSS and Income Tax, as well as other occasional deductions. We'll go through each step in detail so that you can understand and correctly apply this vital calculation in any worker's financial world.
Gross salary vs. net salary
Before we dive into the calculations, it's essential to understand the distinction between gross salary and net salary. Gross salary is the total amount the worker receives before deductions. Net salary, on the other hand, is the amount that actually reaches the worker after taxes and other deductions have been made.
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Mandatory deductions: INSS and Income Tax
INSS (National Institute of Social Security)
INSS is one of the main compulsory deductions from a worker's gross salary. Its rate varies according to the salary range, according to the tables in force. It is essential to know which rate applies to the employee's salary in order to calculate this deduction correctly.
Withholding Income Tax (IRRF)
Once the INSS has been deducted, the next step is to calculate Withholding Income Tax. This deduction follows a progressive table of rates, also depending on the employee's gross salary. It is crucial to carry out this calculation in the correct order to avoid errors.
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Other Occasional Discounts
In addition to the compulsory deductions, there are other occasional deductions that can have an impact on your take-home pay:
Union contributions
Union dues are compulsory for unionized employees and are deducted directly from their payroll. For each line of business, it is important to be aware of the specific rules of the union in the category to ensure that this obligation is correctly fulfilled.
Transport vouchers
Transport vouchers are a mandatory benefit for employees who use public transport to get to work. It is essential to correctly calculate and provide this benefit in accordance with current legislation.
Meal vouchers
Meal vouchers are a benefit offered by companies to help employees pay for food during the working day. It is important for startups in particular to be aware of the rules for granting this benefit to avoid labor problems.
Discounts for delays or absences
Deductions for delays or absences must be made in accordance with the rules established in the collective bargaining agreement, always respecting the legal limit for deductions from the employee's salary.
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Legal Accruals and Extra Pay
In addition to deductions, it is important to take into account legal additions and extra pay, such as
Overtime
Overtime is time worked in excess of the normal working day and must be paid in addition, in accordance with labor legislation.
Night bonus
The night bonus is due to employees who work at night, between 10pm and 5am, and must be paid in addition to the normal hourly rate. Companies in more nocturnal industries must observe the specific rules on the night bonus to ensure that their employees are paid correctly.
DSR (Weekly Paid Rest) on overtime
The Remunerated Weekly Rest (DSR) on overtime is a right for employees who work overtime, guaranteeing them additional pay for those hours and the equivalent paid rest.
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Step by Step Calculation
Now that we understand all the components involved, let's go step by step:
When calculating net salary, it's important to note that there are two different calculations, depending on the type of work: CLT (Consolidation of Labor Laws) and PJ (Legal Entity). Each of these calculations takes into account different deductions and taxes, which directly affect the amount the worker receives at the end of the month.
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For CLT
In the case of workers governed by the CLT, the calculation of net salary takes into account deductions such as INSS and IRPF. The INSS is a compulsory social security contribution aimed at guaranteeing benefits such as retirement, sick pay and death pensions. The IRPF, on the other hand, is a federal tax levied on workers' income and used to finance government spending such as health, education and infrastructure.
To calculate the net salary of a CLT worker, follow the steps below:
- Enter your gross salary;
- Deduct the INSS amount, according to the updated contribution table;
- Deduct the IRPF amount according to the progressive table;
- Deduct other amounts, such as transport vouchers and meal vouchers, if applicable.
For companies
In the case of salaried professionals, the calculation of the net salary involves taxation on the company and the pro-labour. Use a net salary calculator to make the calculation easier.
MEI
For the Individual Microentrepreneur (MEI), calculating the net salary involves paying a fixed monthly amount, which includes taxes such as INSS, ISS or ICMS, depending on the activity carried out.
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Conclusion
Calculating take-home pay is a fundamental task for any company and worker. Understanding all the elements involved and following a detailed process will ensure that the calculations are done correctly, avoiding future problems and guaranteeing transparency in labor relations.
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Salary for Days Worked
