CLT vs PJ take-home pay comparison
Comparing CLT employment with PJ contracting by gross salary or monthly revenue alone hides what actually decides the outcome: the Fator R ratio that sets the Simples Nacional annex, the 13th salary and constitutional vacation bonus that only show up once a year, and the FGTS deposit that sits outside the monthly take-home pay. This calculator simulates both sides with the numbers you enter; this guide explains the mechanism behind each piece.
With a third of revenue paid out as pro-labore, the 12-month payroll clears the LC 123/2006 threshold and the classification shifts to Anexo III, which here produced a smaller tax slip than the next scenario with the same revenue.
Cutting pro-labore closer to the minimum wage pushes Fator R below the LC 155/2016 threshold, the classification reverts to Anexo V, and the monthly tax slip more than doubles even with identical revenue.
When PJ revenue is not much higher than the CLT gross salary, the DAS slip plus the accountant fee plus the deductions on pro-labore eat up the advantage, and the 13th salary plus vacation bonus put CLT ahead even before counting FGTS.
Fator R is the ratio between the last 12 months of payroll (including the pro-labore) and gross revenue over the same period. For service activities, if Fator R is 28% or more the company is taxed under Annex III of Simples, whose rates start at 6%, much lower than Annex V, which starts at 15.5%. That is why many providers tune the pro-labore to reach 28% and land in the cheaper annex. The calculator picks the annex automatically from the pro-labore you enter.
It is the ratio between the payroll paid over the last 12 months and the gross revenue accumulated over the same period. The rule, added to Lei Complementar 123/2006 by Lei Complementar 155/2016, uses that number to decide whether a service provider falls under Anexo III or Anexo V of Simples Nacional, which changes the monthly tax slip even when revenue stays the same.
Because neither one shows up on an ordinary month's paycheck: the 13th salary, established by Lei 4.090/1962, has its income tax calculated separately on its own value, and the constitutional one-third vacation bonus, from article 7, XVII of the Federal Constitution, only arrives in the month the employee actually takes vacation. Adding up just twelve monthly net paychecks understates what CLT pays out over the full year.
No. FGTS, governed by Lei 8.036/1990, is deposited into an account held in the worker's name and never passes through the salary they spend each month; the calculator only adds that amount to the annual total when the include-FGTS option is checked, precisely so the two are never confused.
There is no such guarantee. The outcome depends on the revenue tier, which Simples Nacional annex applies, and how much of the revenue becomes pro-labore; when PJ revenue is not much higher than the CLT gross salary, the deductions on pro-labore and the DAS slip can leave CLT ahead, as one of the examples above shows.
Estimate for comparison and planning. It does not replace an accountant's advice. Tables: INSS (Ordinance MPS/MF 2/2025), IRRF (Law 15.191/2025 + Law 15.270/2025) and Simples Nacional (LC 123/2006).
Equivalent monthly net
| Breakdown | CLT | PJ |
|---|---|---|
| Gross salary / revenue | R$ 8.000,00 | R$ 10.000,00 |
| INSS | −R$ 921,51 | −R$ 308,00 |
| IRRF (income tax) | −R$ 1.037,85 | −R$ 0,00 |
| DAS (Simples tax) | — | −R$ 600,00 |
| Accountant | — | −R$ 250,00 |
| 13th salary, net (yearly) | +R$ 6.040,64 | — |
| Vacation bonus 1/3 (yearly) | +R$ 1.885,06 | — |
| FGTS | +R$ 8.320,00/yr | — |
| Monthly equivalent | R$ 7.394,45 | R$ 8.842,00 |
PJ bracket: Simples Annex III, effective rate 6.00% (Fator R = 28.0%).
Current tables: INSS Ordinance MPS/MF 2/2025; IRRF Law 15.191/2025 + Law 15.270/2025; Simples Nacional LC 123/2006.
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