Brazilian RPA calculator
The net fee on a recibo de pagamento a autônomo.
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Example
Example: an English teacher’s R$ 6,500 RPA with one dependant and 2 % ISS
A British English teacher, self-employed in Curitiba, gives a month of in-company classes for a firm that pays him on an RPA. Gross fee: 6500; dependants for income tax: 1, his daughter; ISS: 2, the rate the firm says its town withholds. Amounts come back written the Brazilian way, R$ 6.500,00.
- INSS: 11 % of R$ 6.500,00 = R$ 715,00. The fee is below the ceiling, so all of it is withheld.
- IRRF base: R$ 6.500,00 − R$ 715,00 − R$ 189,59 for the dependant = R$ 5.595,41. The table gives R$ 630,01; the Lei 15.270 reduction takes off R$ 113,18, leaving R$ 516,83.
- ISS: 2 % of R$ 6.500,00 = R$ 130,00.
- Net: 6.500,00 − 715,00 − 516,83 − 130,00 = R$ 5.138,17. The firm also pays R$ 1.300,00, its own 20 % INSS, on top of the fee.
| Gross fee | INSS (11 %) | IRRF | ISS (2 %) | Net |
|---|---|---|---|---|
| R$ 4.800,00 | R$ 528,00 | R$ 0,00 | R$ 96,00 | R$ 4.176,00 |
| R$ 6.500,00 | R$ 715,00 | R$ 516,83 | R$ 130,00 | R$ 5.138,17 |
| R$ 9.000,00 | R$ 932,31 (ceiling) | R$ 1.257,75 | R$ 180,00 | R$ 6.629,94 |
Net on the RPA: R$ 5.138,17 (all three rows with one dependant). Up to R$ 5,000 the reduction cancels the income tax altogether, so the R$ 4,800 fee pays none; from R$ 7,350 there is no reduction, and above the R$ 8.475,55 ceiling the INSS stops at R$ 932,31.
How it works
- Enter the gross fee.
- Enter dependants for income tax.
- Enter the ISS rate if the town requires it withheld.
- Read the withholdings and the net.
Frequently asked questions
- What is an RPA?
- The recibo de pagamento a autônomo a Brazilian company issues when it pays a self-employed person without an invoice.
- Is this an official figure?
- No, it is an estimate on the 2026 INSS ceiling and the monthly IRRF table with the Lei 15.270 reduction. The company’s payroll can differ, for instance when you have already paid INSS up to the ceiling elsewhere that month: then no INSS is withheld on the RPA.
- How much is left of a R$ 5,000 RPA?
- R$ 4.450,00 with no ISS: R$ 550,00 of INSS (11 %) and no IRRF, because the Lei 15.270 reduction cancels the R$ 312,89 the table gives. With ISS at 2 % withheld, R$ 4.350,00.
- Is the company’s 20 % taken from my fee?
- No. The 20 % INSS a company pays on an RPA (R$ 1.300,00 on R$ 6.500,00) is its own cost on top of the fee. Only the 11 % INSS, the IRRF and any ISS come off what you receive.
- Is anything I enter sent anywhere?
- No. It is worked out in your browser.