[vitormattos]

Summary

• Correct INSS maximum contribution base for 2023 (R$ 7,507.49) and 2024 (R$ 7,786.02).
• Apply the IRPF monthly table revised from May 2025, preserving January-April 2025.
• Correct the February-December 2024 date interval (previously overlapped January).
• Compare the actual simplified monthly deduction against legal deductions (INSS and dependents), selecting the more beneficial treatment rather than comparing against the simplified threshold itself.
• Add regression tests for historical caps, monthly boundaries, dependent deductions and the 2026 reduction, with PHP 8.4 / 8.5 CI coverage.

Evidence

• Receita Federal 2025 monthly tables: https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2025
• Receita Federal 2026 tables: https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026
• Receita Federal's simplified vs. legal deduction example: https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/exemplos-de-aplicacao-da-lei-15-270-2025
• 2023 contribution ceiling: https://www.gov.br/inss/pt-br/noticias/noticias-ministerio-da-previdencia/beneficios-com-valor-acima-do-salario-minimo-sao-reajustados-em-5-93/

Validation

• Local PHPUnit (PHP 8.4): 67 tests / 118 assertions, green.
• Signed-off-by and GPG signature on commit.

Deployment and risk

Do not auto-recalculate or amend historical financial documents. This library is used to prepare cooperado payments. The consuming application must reconcile historical differences with accounting and approve any retroactive action. The existing 20% INSS default rate is unchanged by this PR; its applicability to remuneration by a worker cooperative still needs separate legal/accounting review.