Calculate partner pró-labore withholdings (11% INSS up to ceiling + IRPF), employer payroll taxes (0% Simples Annex I-III vs 20% Annex IV/Presumed Profit), and net payout.
Monthly executive compensation (statutory minimum of 1 min wage).
R$ 189.59 deduction per dependent.
Offset if contributing at another job to avoid exceeding the ceiling.
\text{Líquido} = \text{Bruto} - \min(0,11 \cdot \text{Bruto}, \; \text{Teto}_{\text{INSS}}) - \text{IRRF}; \qquad \text{Custo Total} = \text{Bruto} \times (1 + t_{\text{CPP}})Pró-labore represents executive compensation. The partner pays 11% individual INSS (capped at R$ 897.32 in 2026) and progressive IRPF. Simples Nacional Annexes I-III exempt corporate payroll taxes, whereas Annex IV and Presumed Profit levy 20% to 28.8% in employer contributions.
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