What is the 13th salary in Brazil?

Also known as the Gratificação Natalina, it is a mandatory extra month of salary paid to workers in two installments (November and December).

What does the INSS contribution cover?

INSS is the Brazilian social security contribution that funds pensions, maternity leave, and disability benefits.

No. FGTS (Fundo de Garantia do Tempo de Serviço) is an 8% contribution paid entirely by the employer on top of your monthly salary.

The CLT system in Brazil provides many protections but involves complex progressive deductions for social security (INSS) and income tax (IRRF).

INSS: Progressive contribution capped at the maximum benefit limit.
IRRF: Income tax deducted at source with specific monthly progressive tables.
Dependents: Fixed deduction from the tax base per dependent.
FGTS: 8% contribution paid by the employer to your severance fund.