R$250,000 payroll on R$1,000,000 RBT12
- Input
- Fator R = 250.000 ÷ 1.000.000
- Expected output
- 25%, cai no Anexo V
R$30,000 more in payroll is needed to reach 28% and move to Annex III.
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Simples Nacional Payroll Factor
The Payroll Factor decides, for a specific group of service activities, whether the business pays Simples Nacional under Annex III (cheaper, when payroll is substantial) or Annex V (pricier, when payroll is small relative to revenue). This page opens the calculator in Payroll Factor mode with an example below the 28% threshold.
R$30,000 more in payroll is needed to reach 28% and move to Annex III.
Exactly at the threshold: the law uses "equal to or above 28%" for Annex III, so this value already secures the cheaper annex.
The nominal rate is only the formula's starting point, it represents the tax that would be owed if RBT12 sat exactly at that bracket's ceiling. For any RBT12 below the ceiling, the deductible amount lowers the result, so the real effective rate, computed as (RBT12 x nominal rate - deductible amount) / RBT12, is always lower than or equal to the nominal one. Applying the nominal rate directly, without subtracting the deductible amount, is the most common mistake in informal calculators and always overstates the tax.
Yes, pro-labore and the social charges on it (mainly employer social security) count toward the last-12-months payroll used in the Payroll Factor, along with registered employees' wages and their charges.
No. Only the activities in article 17 item V of LC 123/2006 use the Payroll Factor to choose between Annex III and V. Activities in item III (such as travel agencies and schools) always fall under Annex III, and activities in item VI (such as construction and cleaning) always fall under Annex IV, neither depends on payroll.
Payroll Factor below 28%: for activities subject to this test, taxation follows Annex V. R$ 30.000,00 more in payroll over the last 12 months is needed to reach Annex III.
The whole calculation runs in your browser: RBT12, revenue, payroll and the chosen annex are never sent to a server.