How to read your payslip in Brazil: what each deduction and earning means

*The payslip (holerite or contracheque) is the payment receipt the employer must provide every month, with each amount paid and deducted itemized (CLT, art. 464 — the CLT is Brazil's Consolidated Labor Laws). Reading your payslip is the simplest way to discover unpaid overtime, improper deductions and FGTS calculated too low.* Since January 2026, anyone earning up to R$ 5,000 a month is exempt from income tax (Law 15,270/2025).

Quick summary

• Earnings: base salary, overtime, paid weekly rest (DSR) on variable pay, supplements, commissions.
• Deductions: INSS (social security), income tax, transportation voucher (up to 6% of base salary), absences, advances and authorized deductions.
• FGTS (the Severance Indemnity Fund) appears for information only: it is paid by the employer and is not deducted from salary.
• Income tax in 2026: exemption for income up to R$ 5,000 a month and a partial reduction up to about R$ 7,350.
• Unitemized amounts may amount to lump-sum pay (salário complessivo), which is prohibited.

The parts of the payslip

• Header — company, CNPJ (company tax ID), your name, job title, hiring date and reference month
• Earnings — everything you earn in the month
• Deductions — everything subtracted
• Net pay — earnings minus deductions
• Calculation bases — INSS base, FGTS base, FGTS for the month and income tax base

What to check on each line

1. Base salary: same as on the work card and at least the category's minimum.
2. Overtime: do the number of hours and the percentage (at least 50%) match your time record?
3. DSR on overtime and commissions: should appear when there is regular variable pay — see Paid weekly rest.
4. Supplements: night work, unhealthy conditions, hazard pay.
5. INSS: calculated using the progressive table on pay.
6. Income tax: check that the 2026 exemption was applied.
7. Transportation voucher: maximum deduction of 6% of base salary — see Transportation voucher.
8. FGTS for the month: 8% of pay; check that the same amount appears in the FGTS app.

Deductions that deserve attention

• Unexplained deductions or generic labels ("miscellaneous", "other").
• Deductions for uniforms, PPE or cash shortages without a legal basis — see Deductions from salary.
• Union or assistance contributions without a valid basis — see Assistance contribution.

Frequently asked questions

Is the employer required to provide a payslip?

Yes. Payment must be made against a receipt with itemized amounts; the payslip may be digital.

Is FGTS deducted from my salary?

No. FGTS is a deposit made by the employer; it appears on the payslip for information only.

Why did my net pay drop without a change in base salary?

It could be a deducted absence, a change in INSS or income tax bracket, a benefit deduction or an error. Ask for an explanation in writing.

Read more in this series

• Lump-sum pay (salário complessivo): what it is and why it is prohibited
• Deductions from salary: what the employer can deduct
• Time records: how to check them
• FGTS: how to check it, when to withdraw and the 40% penalty
• Index: complete guide to labor rights