CLT vs Contractor (PJ) Calculator

CLT or PJ: which one pays more in your case?

Whether to swap a Brazilian formal job (CLT) for a contractor company (PJ) is a numbers question, not a hunch. This calculator places both regimes side by side on what matters: the money that actually lands in your account. On the CLT side it applies progressive monthly INSS and IRRF on the salary, then adds the rights CLT guarantees, the 13th salary, the constitutional 1/3 vacation bonus and FGTS (8% deposited by the employer, optionally counted as a benefit). On the PJ side it models the most common case for service providers: a micro-company on Simples Nacional. The unified tax (DAS) uses the effective rate of Annex III or Annex V, picked automatically by the Fator R (the ratio of payroll, here the pro-labore, to revenue; once it reaches 28% the company falls into Annex III, cheaper for services). The pro-labore is charged 11% INSS (floored at minimum wage, capped at the INSS ceiling) plus IRRF. The accountant fee is also subtracted. The result shows each regime's monthly equivalent, the difference in reais and percent, and a detailed breakdown, so you decide with the current 2026 tables.

Compare both scenarios in a minute.

1. In the CLT block, enter the role's monthly gross salary.
2. In the PJ block, enter monthly revenue, the pro-labore (tip: ~28% of revenue to use Annex III) and the accountant fee.
3. Adjust dependents and FGTS, then read each regime's monthly equivalent, the difference and the full breakdown.

Use this tool on your site

<iframe
  src="https://jkit.tools/embed/en-US/clt-vs-contractor-calculator"
  width="100%"
  height="600"
  style="border:0"
  loading="lazy"
  title="CLT vs Contractor (PJ) Calculator"
></iframe>

Sources and references for this tool

These references help contextualize formulas, standards, APIs and limitations used on this page. They do not replace professional validation when a result has legal, financial, medical or operational impact.

• Lei Complementar 123/2006, Simples NacionalPresidência da República, Annexes III and V and the Fator R rule of Simples Nacional.
• Lei 15.270/2025, Tabela do IRRFPresidência da República, IRRF exemption up to R$5,000 and reduction table.
• Portaria MPS/MF nº 2/2025, Tabela do INSSMinistério da Previdência Social, INSS progressive brackets and rates.

Frequently asked questions

Where to go next