Contents · 4 sections
The calculator
- Gross salary
- 30,000.00
- IRPS (15% bracket)
- −1,362.50
- Employee INSS (3%)
- −900.00
- Net salary
- 27,737.50
- Company INSS (4%)
- 1,200.00
- Cost of the salary
- 31,200.00
How it is calculated
IRPS comes from the withholding table: the gross salary times the rate of its bracket, minus the fixed deduction and the amount for dependants, and never below zero. The brackets and worked examples are in the guide to the IRPS table.
INSS is charged on the whole gross salary, with no ceiling: 3% from the employee, which comes off the salary, and 4% from the company, which does not.
It is the table NUX SPACE installs in a new company, and the same calculation HR and Payroll does on every payslip.
The month’s remittances
- INSS: declare the salaries and pay the contributions between the 20th of the month and the 10th of the following month (Compulsory Social Security Regulations, articles 12 and 14).
- IRPS withheld: hand it over to the State by the 20th of the following month (Regulations of the IRPS Code, article 25).
HR and Payroll prints the slip for each remittance, with its deadline. It is a supporting map, not the official form.
What is left out
The calculator is for the monthly salary of a resident employee. Non-residents, exempt allowances and income that is not the month’s salary are left out, and so are the other deductions on a payslip, such as a loan. Since Law no. 11/2025, the annual return (the Modelo 10) is an obligation of the employee.