Commercial Regulation
Brazil FolhaPagamento
Brazilian payroll regulation covering IRRF income tax (5-bracket progressive, Lei 15.270/2025 reduction mechanism), INSS social security (4-bracket progressive, teto R$8,475.55), FGTS employer fund, 13th salary two-tranche, férias + 1/3 constitutional, 6 termination modalities, garnishments, and eSocial data structure.
Lei 15.270/2025
INSS 4-Bracket
FGTS 8%
13th Salary
eSocial Data
New · v2026.1-beta
66
Wage Types
5
Reports
10
Cases
67
Integration Tests
Regulation Overview
BR.FolhaPagamento · 2026
IRRF + INSS + FGTS + 13th + Férias + Termination + Consolidation
INSS Employee — Progressive 4-Bracket (Portaria MPS/MF 13/2026)
Faixa 1 (≤ R$1,621.00)7,5%
Faixa 2 (R$1,621.01–R$2,902.84)9,0%
Faixa 3 (R$2,902.85–R$4,354.27)12,0%
Faixa 4 (R$4,354.28–R$8,475.55)14,0%
Teto INSS · Máx. contribuiçãoR$8,475.55 · R$988.09
IRRF Withholding — 5-Bracket (Receita Federal 2026 · Lei 15.270/2025)
Faixa 1 (≤ R$2,428.80)Isento (0%)
Faixa 2 (R$2,428.81–R$2,826.65)7,5%
Faixa 3 (R$2,826.66–R$3,751.05)15,0%
Faixa 4 (R$3,751.06–R$4,664.68)22,5%
Faixa 5 (> R$4,664.68)27,5%
Dedução por dependenteR$189.59
Lei 15.270 — isenção totalBruto ≤ R$5,000
Lei 15.270 — redução parcialR$5,000–R$7,350
Employer (Patronal) — Art. 22 Lei 8.212/1991
INSS Patronal20,0%
RAT (Risco Acidente Trabalho)1%–3% × FAP
Salário-Educação2,5%
SENAI/SESI (indústria)1,5% / 1,5%
SENAC/SESC (comércio)1,5% / 1,5%
SEBRAE / INCRA0,6% / 0,2%
FGTS8,0%
Certification Requirements
Required Registrations & Filing Certifications
Customer responsibility — Payroll Engine provides calculation results, not filing
Filing & Data Registrations
Receita Federal — CNPJ / CPFEmployer tax registration · employee tax ID (CPF) mandatory for all IRRF withholding
eSocial — Empregador digital registrationMandatory for all employers · payroll events (S-1200), termination (S-2299), leave events sent to eSocial environment before payrun
CEF — FGTS account (FGTS Conta Vinculada)Monthly FGTS deposit via GFIP / SEFIP or DCTFWeb · employer responsibility
DCTFWeb — Declaração de Débitos e Créditos Tributários FederaisMonthly declaration consolidating IRRF + INSS + FGTS obligations via Receita Federal portal
Payroll Engine computes gross-to-net results and generates eSocial data structures. eSocial event transmission (S-1200/S-2299), DCTFWeb filing, and FGTS deposits to CEF are the sole responsibility of the deploying entity.
Deployment & Compliance
CLT Employment Framework
Standard CLT
- Mensalista (monthly salary)
- Horista (hourly + DSR reflex)
- Full INSS + IRRF + FGTS
- 13th salary + férias + 1/3
Termination Modalities
- Sem Justa Causa (40% FGTS fine)
- Com Justa Causa (no fine)
- Pedido Demissão (20% fine)
- Rescisão Indireta (= Sem JC)
- Acordo Mútuo (20% fine)
- Aposentadoria
Regulation Stack
L1BR.FolhaPagamentocore regulation
L2Data.INSS.2026INSS brackets + teto
L2Data.IRRF.2026IRRF brackets + Lei 15.270
L3Data.Patronal.2026employer rates + FGTS
L4Regulation.Consolidationcross-country reports
Cases & Reports
10 case definitions + 5 reports
Reports (5)
HoleritePDFMonthly · Employee
FolhaPagamentoPDFMonthly · Company
eSocialDadosDataPer payrun · eSocial
InformeRendimentosPDFAnnual · Employee
GuiaFGTSPDFMonthly · FGTS/CEF