Guides an employer or payroll professional through the full monthly Brazilian payroll cycle: calculating INSS (progressive employee deductions), FGTS (8% employer deposit via FGTS Digital), and IRRF withholding; generating compliant holerites; transmitting eSocial events (S-1200, S-1210, S-1299); issuing the DCTFWeb declaration; and handling annual obligations including 13º salário and férias.
Collect and validate all master data required before the payroll run: employee registrations in eSocial, salary bases, dependants declared for IRRF deduction, benefit elections (vale-transporte percentage, PGBL contributions, pensão alimentícia), and the company's RAT/FAP multiplier and Terceiros rates from the current CNAE classification. Confirm whether any S-2200 (admissão), S-2206 (alteração contratual) or S-2299 (desligamento) events are pending transmission that would affect this competência.
Compute each employee's gross remuneration for the competência, including base salary, horas extras (minimum 50% weekday, 100% weekend/holiday surcharge), adicional noturno (20% on hours between 22h–5h), insalubridade or periculosidade additionals, commissions, and any other taxable rubrics. Apply the progressive INSS employee table (7.5%–14% up to the R$ 8.475,55 teto) bracket-by-bracket, then calculate IRRF using the 2026 monthly table (exempt up to R$ 2.259,20; 7.5%, 15%, 22.5%, 27.5% with deduction parcels) after subtracting INSS and dependant deductions. Deduct vale-transporte employee share (up to 6% of base salary). Produce the net salary figure for each employee.
Transmit the three mandatory monthly eSocial events in the correct sequence: S-1200 (Remuneração do Trabalhador) with the full breakdown of each employee's earnings and deductions, S-1210 (Pagamentos Realizados) confirming payment dates and net amounts, and S-1299 (Fechamento dos Eventos Periódicos) to close the competência and release the DCTFWeb calculation. All three events must be received and processed (status 101 – Processado com Sucesso) by the 15th of the following month.
After eSocial S-1299 is processed, access the DCTFWeb portal on Receita Federal to review the auto-populated declaration of INSS patronal, INSS empregado, and IRRF totals derived from the closed eSocial events. Validate the figures against the gross-to-net schedule, transmit the DCTFWeb, and generate the payment documents: a single Documento de Arrecadação (DAE) for INSS contributions and a DARF (código 0561 for IRRF sobre salários) for income tax withholding. Both must be paid by the 20th of the following month.
Access the FGTS Digital portal (fgts.digital.gov.br), which auto-imports the FGTS base from the closed eSocial competência. Review the calculated deposit (8% of each employee's total taxable remuneration with no ceiling), generate the guia de recolhimento, and pay via the portal or internet banking. The deposit must be completed by the 20th of the following month. Retain proof of payment (comprovante de recolhimento) in the payroll records for 30 years as required for FGTS.
Track and execute the two major annual payroll obligations that run on a different calendar from the monthly cycle. The 13º salário (décimo terceiro) is paid in two tranches: a first installment of 50% (no INSS/IRRF deductions) by 30 November, and a second installment of the remaining 50% less full INSS and IRRF calculated on the annual total, by 20 December; FGTS of 8% applies to each tranche. Férias are managed on an individual per-employee aquisition-period basis: after 12 months the employee earns 30 days, payable with the one-third constitutional addition at least 2 business days before the holiday begins. Confirm that provisões (1/12 of 13º and 11.11% for férias+terço) are being accrued monthly in the accounting ledger.
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