Employer cost calculator: Brazil 2026
What an employee really costs in Brazil: gross salary plus mandatory employer contributions. A R$5,500 monthly salary costs about R$8,080 (1.47× gross).
Employer cost by salary
INSS patronal 20%, RAT, third-party contributions (Sistema S), FGTS 8%, plus 13th salary and vacation bonus accruals.
| Gross per month | R$3,000 | R$5,500 | R$10,000 | R$20,000 |
|---|---|---|---|---|
| INSS patronal | R$600 | R$1,100 | R$2,000 | R$4,000 |
| RAT | R$60 | R$110 | R$200 | R$400 |
| Third parties (Sistema S) | R$174 | R$319 | R$580 | R$1,160 |
| FGTS | R$240 | R$440 | R$800 | R$1,600 |
| 13th salary (accrual) | R$250 | R$458 | R$833 | R$1,667 |
| Vacation 1/3 bonus (accrual) | R$83 | R$153 | R$278 | R$556 |
| Total employer cost | R$4,407 | R$8,080 | R$14,691 | R$29,382 |
| Cost multiplier | 1.469× | 1.469× | 1.469× | 1.469× |
| Employee take-home | R$2,751 | R$4,738 | R$7,442 | R$14,692 |
Lucro Presumido/Real regime; RAT at 2% (1-3% by risk). Simples Nacional companies pay much less. Charges on 13th/vacation accruals not included.
Employee side: Brazil take-home pay calculator.
GET /v1/employer-cost?country=br&gross=… — free API key, 1,000 calls/month.Questions
How much does it cost to employ someone in Brazil?
On top of gross pay, employers in Brazil pay iNSS patronal 20%, RAT, third-party contributions (Sistema S), FGTS 8%, plus 13th salary and vacation bonus accruals. For a R$5,500 monthly salary the total is about R$8,080, or 1.47 times gross pay.
Does this include benefits or an EOR fee?
No. It covers statutory employer contributions and mandatory accruals only. Private health insurance, allowances, equipment and Employer of Record fees come on top.
Sources
Updated 2026-11-13. Estimates for planning only, not tax advice.