Direct financial comparison between Brazilian CLT employment and PJ corporate contractor invoicing: factors 13th salary, vacation + 1/3, FGTS, food vouchers, corporate taxes, and accounting.
Contractual monthly salary registered under CLT.
Employer-subsidized health plan, food vouchers, and allowances.
Gross monthly invoiced fee without discounts.
Standard: 6% for services with Fator R (Annex III), or 15.5% in Annex V.
Accounting services and corporate bank fees.
Self-funded medical coverage since PJ lacks employer health perks.
\text{Equivalente CLT} = \frac{(12 \times \text{Sal.Líq}) + 13º_{\text{Líq}} + \frac{1}{3}\text{Férias} + \text{FGTS} + \text{Benefícios}}{12}To compare CLT vs PJ fairly, CLT must aggregate net salary across 12 months, 13th salary, 1/3 vacation bonus, 8% FGTS deposits, and health/meal vouchers. For PJ, deductions for Simples Nacional taxes, accounting, private health insurance, and 30 unpaid vacation days must be calculated.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, underwriting, or legal advice. Actual interest rates, closing costs, lender fees, and statutory criteria may vary. Calconova explicitly disclaims all liability for any financial decisions or actions taken based upon these calculations. Users are strongly advised to consult a certified financial planner, CPA, or licensed lending officer prior to executing financial commitments.
Comprehensive Brazilian CLT employment termination breakdown: statutory notice pay, proportional 13th salary, accrued vacation + 1/3, and 40% or 20% FGTS severance penalties.
Calculate Brazil CLT net take-home salary with 2026 progressive INSS brackets, IRRF with automatic simplified discount comparison (R$ 564.80), dependents, and transit voucher.
Simulate net Brazil CLT vacation pay: statutory days with constitutional 1/3 bonus, abono pecuniário (selling 10 days tax-free), optional 13th salary advance, and tax withholdings.