These calculations follow Brazilian labor and tax law (CLT, INSS, IRRF, FGTS) and are valid only for employment contracts in Brazil. Amounts are in Brazilian reais (R$).

Legislation and tables in force on 10/17/2026: 2026 minimum wage, 2026 INSS and IRRF tables and the income tax reduction of Lei 15.270/2025.

This is an estimate for guidance. Collective agreements and individual situations may change the amounts; it does not replace the payslip or advice from an accountant or lawyer.

CLT job

Gross monthly salary (R$)

Dependents for income tax

Meal or food voucher (R$/month)

Transport voucher paid by the employer (R$/month)

Health plan paid by the employer (R$/month)

Other benefits (R$/month)

Profit sharing (PLR) or bonus (R$/year)

PJ company and taxes

Tax year

CBS reference rate (%)

Does the client take IBS/CBS credits?

IBS/CBS rate reduction

Municipal ISS rate (%)

Accounting fee (R$/month)

Other PJ costs (R$/month)

Months billed per year

PJ offer (optional)

PJ offer: monthly billing (R$)

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How the PJ vs CLT comparison works

The CLT side adds up one year of a Brazilian employment contract: eleven monthly salaries and one vacation month paid with the one-third bonus, each with its INSS and income tax under the 2026 tables and the Lei 15.270/2025 reduction, plus the 13th salary, the 8% FGTS deposits, the benefits you enter and the net profit sharing (PLR), which has its own exclusive tax table.

The PJ side simulates a one-person service company. In the Simples Nacional the DAS rate comes from Annex III or Annex V according to the Fator R: the calculator tries Annex III with a pró-labore of 28% of billing and Annex V with a minimum-wage pró-labore, and keeps the option that leaves more money for you. The pró-labore pays 11% INSS and income tax; the rest of the profit is paid out as dividends.

In the Lucro Presumido, IRPJ (15% plus the 10% surcharge) and CSLL (9%) are charged on a presumed profit of 32% of revenue (35.2% on the part of annual revenue above R$ 5 million, LC 224/2025), plus municipal ISS, 20% employer INSS on a minimum-wage pró-labore and, in 2026, cumulative PIS (0.65%) and Cofins (3%).

From 2027 the tax reform (LC 214/2025) replaces PIS and Cofins with the CBS at the reference rate minus 0.1 point, plus a 0.1% IBS rate. When the client is a company in the regular regime it takes the IBS/CBS credit, so the tax is added to the invoice and does not reduce your income; otherwise it comes out of the price. Regulated intellectual professions get a 30% rate reduction and health or education services 60%. The Simples Nacional keeps its tables, with CBS and IBS inside the DAS.

Dividends are exempt up to R$ 50,000 a month per company; above that, 10% is withheld on the whole amount, and income above R$ 600,000 a year pays the minimum income tax (IRPFM) of up to 10%, minus the tax already paid. The equivalent billing is the monthly amount, found by successive approximation, that gives the PJ the same net in the year as the CLT job.

Results are estimates for comparison only. The 2027 INSS, income tax and minimum wage tables are not published yet, so 2027 uses the 2026 ones, and the Senate will set the 2027 CBS rate, so you can change the estimate. MEI, the hybrid IBS/CBS option of the Simples Nacional, sick leave and job stability are not included; talk to a licensed accountant before opening a company.