CLT vs PJ Brazil — Calculator and Complete Guide
The most recurring question in Brazilian career negotiations: is it worth leaving CLT employment to work as a PJ (Pessoa Jurídica — contractor)? The answer is never simply "PJ pays less tax" — because CLT comes with FGTS, paid vacation, 13th salary, and other benefits that must be part of the calculation.
What the Calculator Considers
CLT side:
- Net salary (gross − INSS social security − income tax 2026)
- Monetary benefits: meal vouchers, health plan, transportation voucher
- Non-monetary benefits converted to monthly value: FGTS (8%/month), vacation + 1/3 (monthly equivalent), 13th salary (1/12 per month)
PJ side:
- Revenue needed to cover the same total equivalent as CLT
- PJ taxes: Simples Nacional (~6%), Lucro Presumido (~16.33%), or MEI (fixed ~R$ 75.90/month)
- INSS on pro-labore (when applicable)
Why You Need to Bill Much More as PJ
A CLT salary of R$ 8,000 gross is not equivalent to R$ 8,000 as a PJ. The PJ contractor receives no FGTS deposits, no paid vacation, and no 13th salary. These benefits represent about 30% extra on the real value of CLT employment:
| Benefit | Monthly equivalent (salary R$ 8,000) |
|---|---|
| FGTS (8%) | R$ 640 |
| Vacation + 1/3 (monthly) | R$ 889 |
| 13th salary (monthly) | R$ 667 |
| Total benefits | R$ 2,196/month |
Adding this to the CLT direct net pay (~R$ 6,845), the real total value of a R$ 8,000 CLT job is ~R$ 9,041/month. To match this as PJ (Simples Nacional), the required revenue is approximately R$ 11,200/month — 40% more than the CLT gross salary.
Estimated Equivalence Factors
| CLT Salary | PJ Simples Nacional | Factor |
|---|---|---|
| R$ 3,000 | ~R$ 4,000 | ~33% more |
| R$ 5,000 | ~R$ 6,700 | ~34% more |
| R$ 8,000 | ~R$ 11,200 | ~40% more |
| R$ 10,000 | ~R$ 14,200 | ~42% more |
| R$ 15,000 | ~R$ 21,500 | ~43% more |
Estimates for Simples Nacional Anexo III (services). Vary by tax regime, industry, and individual situation.
What PJ Contractors Don't Receive (That CLT Has)
- FGTS: 8% of salary deposited monthly by employer (plus 40% penalty on wrongful termination)
- Paid vacation + constitutional 1/3 bonus
- 13th salary (annual bonus)
- Prior notice and severance pay
- Unemployment insurance
- Full maternity/paternity leave
- Job security in certain circumstances (pregnant workers, workplace accidents, CIPA members)
When PJ Can Make Sense
- PJ revenue significantly above CLT equivalent (40%+ difference)
- Service provision to multiple clients without exclusivity
- PJ-specific deductions that reduce the tax base
- Profit distribution (part of income exempt from income tax in Simples)
- When flexibility and autonomy have concrete value for your situation
PJ Tax Regimes Available in the Calculator
Simples Nacional (Anexo III — Services): Effective rate of ~6% on gross revenue for most service providers with revenue up to R$ 4.8M/year. Simpler, lower tax burden for services.
Lucro Presumido: Effective rate of ~16.33% (IRPJ + CSLL + PIS/COFINS + ISS). Used when Simples is not advantageous or the company is outside Simples limits.
MEI: Fixed DAS (~R$ 75.90/month). Revenue cap of R$ 81,000/year (R$ 6,750/month). For permitted activities with low revenue.
Frequently Asked Questions
CLT or PJ: which is better?
It depends on the PJ revenue offered. If the PJ proposal is only 10-20% higher than the CLT gross salary, CLT is usually better. For proposals 35-45% higher, PJ may begin to compensate. Use the calculator for your specific situation.
How much does a PJ need to earn to match a R$ 5,000 CLT salary?
Generally, a PJ needs to bill around R$ 6,700-7,000/month (Simples Nacional) to have equivalent income to a R$ 5,000 CLT salary, considering FGTS, vacation, and 13th salary.
What is illegal "pejotização"?
When a company requires a worker to open a PJ company to continue the same role, with subordination, exclusivity, and fixed hours, this may constitute a disguised employment relationship — illegal under Brazilian labor law (CLT). In such cases, the worker is entitled to all CLT benefits.
See also: Net Salary Calculator — calculate your monthly CLT net salary with INSS and IRRF 2026 and view the full payslip.
