CLT vs PJ Calculator — Compare Take-Home Pay
Compare CLT vs PJ Brazil: calculate the PJ revenue needed to match CLT net pay including FGTS, vacation, 13th salary and income taxes. Free, no signup.
Updated June 2026
~6% on revenue (Anexo III, services). Varies by revenue bracket.
CLT Benefits Received
Capped at 6% of gross salary
Monthly PJ costs
Expenses you would have as PJ but not as CLT (accountant, coworking, equipment…)
C CLT Employee
| Bruto | R$ 5.000,00 |
| − INSS | −R$ 509,60 |
| − Income Tax | −R$ 0,00 |
| Direct Net Pay | R$ 4.490,40 |
| + FGTS (monthly deposit) | +R$ 400,00 |
| + Vacation + 1/3 (monthly) | +R$ 555,56 |
| + 13th Salary (monthly) | +R$ 416,67 |
| Total CLT equivalent/month | R$ 5.862,62 |
P PJ Contractor — Simples Nacional
| PJ equivalent revenue | R$ 6.426,52 |
| − PJ Taxes (DAS/Simples) (6,00%) | −R$ 385,59 |
| − INSS on pro-labore (R$ 1.621,00) | −R$ 178,31 |
| PJ Net Pay | R$ 5.862,62 |
You need to bill
+29%
(R$ 1.426,52) more than your CLT salary to match it
Faturamento se quiser ganhar mais que o CLT:
+20%
R$ 7.673,89
faturamento
liq. R$ 7.035,15
+30%
R$ 8.297,57
faturamento
liq. R$ 7.621,41
+40%
R$ 8.921,26
faturamento
liq. R$ 8.207,67
Tabela de equivalência CLT → PJ (Simples Nacional)
| CLT Bruto | Líquido CLT | Total CLT+Benef. | PJ Equivalente | Fator |
|---|---|---|---|---|
| R$ 3.000,00 | R$ 2.746,59 | R$ 3.569,92 | R$ 3.987,48 | +33% |
| R$ 5.000,00 | R$ 4.490,40 | R$ 5.862,62 | R$ 6.426,52 | +29% |
| R$ 8.000,00 | R$ 6.034,78 | R$ 8.230,34 | R$ 8.945,37 | +12% |
| R$ 10.000,00 | R$ 7.468,81 | R$ 10.213,25 | R$ 11.054,86 | +11% |
| R$ 15.000,00 | R$ 11.093,81 | R$ 15.210,48 | R$ 16.371,05 | +9% |
| R$ 20.000,00 | R$ 14.718,81 | R$ 20.207,70 | R$ 21.687,24 | +8% |
How the CLT vs PJ calculator works
Compare what each contract type actually pays you, not just the number on the offer letter
1. Enter your CLT gross salary
Add the gross salary plus monetary benefits (meal/food voucher, health plan, transport voucher) from your current or offered employment contract.
2. Pick a PJ tax regime
Choose Simples Nacional, Lucro Presumido, or MEI — the calculator applies the correct effective tax rate and pro-labore assumptions for each.
3. Read the equivalent revenue
See exactly how much the PJ contract needs to invoice per month to match your full CLT take-home, including benefits you'd otherwise lose.
What this CLT vs PJ calculator does
It accounts for the benefits a PJ contract doesn't include
FGTS, vacation, and 13th salary converted to a monthly value
Not just take-home pay — the full monthly value of a CLT contract, benefit by benefit, so the comparison isn't just base salary vs base salary.
Three PJ regimes compared side by side
Simples Nacional (~6%), Lucro Presumido (~16.33%), and MEI (fixed ~R$75.90/month) — pick the one that matches your actual situation.
Exact equivalence factor, not a rule of thumb
Shows the precise percentage and amount a PJ contract must invoice above the CLT salary to break even — no generic "add 30%" estimate.
Runs entirely in your browser
Salary figures never leave your device — nothing is sent to a server, and you can save calculations locally to compare offers later.
Estimated CLT-to-PJ equivalence factors
How much a Simples Nacional PJ needs to invoice to match a given CLT salary
When people use this calculator
The most common scenarios among people evaluating CLT and PJ in Brazil
Evaluating a PJ job offer
Find out whether the invoiced amount on the table actually compensates for the FGTS, paid vacation, and 13th salary you'd give up by leaving CLT.
Negotiating a CLT-to-PJ transition
Use the equivalence factor as a concrete number in salary negotiations instead of guessing at a fair invoicing rate.
Recognizing disguised employment ("pejotização")
Compare the numbers to spot when a company's PJ offer sits well below what it would cost to keep the same net income as an employee.
Planning a move to freelance or contracting work
See how much you need to invoice as an independent contractor in Brazil before giving up the security of a formal employment contract.
Hiring or relocating talent in Brazil
Foreign companies and recruiters comparing CLT employment costs against PJ contractor rates when structuring an offer for a Brazil-based hire.
Common mistakes when comparing CLT and PJ
Comparing CLT gross salary directly to PJ invoiced revenue
R$8,000 CLT is not equivalent to R$8,000 PJ — the CLT contract comes with roughly 30% more in non-monetary benefits (FGTS, vacation, 13th salary) that a PJ invoice has to replace.
Accepting a PJ offer only 10–20% higher than the CLT salary
That margin usually doesn't cover the gap. The real break-even point is typically between 35% and 45% more, depending on the tax regime and benefits involved.
Ignoring INSS on pro-labore
A PJ contractor also pays social security (INSS) on the portion withdrawn as pro-labore, not just the flat DAS tax under Simples Nacional — skipping this understates the real tax burden.
Why use this CLT vs PJ calculator
The honest answer is never just "PJ pays less tax." A CLT contract in Brazil comes bundled with FGTS, paid vacation plus a third, a 13th salary, and other benefits that have to be priced into the comparison — this calculator does that math automatically instead of leaving you to guess.
It compares three different PJ tax regimes — Simples Nacional, Lucro Presumido, and MEI — against the same CLT baseline, so you can see which regime actually fits your revenue and situation rather than relying on a single generic rate.
Simples Nacional vs. Lucro Presumido vs. MEI
The three PJ tax regimes available in the calculator
Frequently asked questions
It depends entirely on the invoiced amount being offered. A PJ offer only 10–20% above the CLT gross salary usually doesn't compensate for lost FGTS, vacation, and 13th salary; once the offer reaches 35–45% more, PJ starts to make financial sense for most people.
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