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CLT vs PJ Calculator
A simplified, transparent comparison of take-home value between a formal CLT salary and an equivalent PJ (contractor) rate.
Assumptions used in this estimate
- CLT: INSS is calculated with simplified, illustrative progressive brackets — not necessarily the exact current-year government table.
- CLT: income tax (IRRF) is calculated with simplified, illustrative brackets, assuming no dependents and the standard deduction.
- CLT: the 13th salary is modeled as one extra net monthly payment per year; the vacation bonus is modeled as one-third of a gross salary, paid once a year, without a separate tax recalculation.
- CLT: FGTS (8% of gross, employer-deposited) is shown separately as a deferred benefit — it isn't spendable monthly income.
- PJ: taxes are modeled as a single combined rate you can adjust, standing in for Simples Nacional / ISS and INSS as an individual contributor.
Results
CLT (formal employment)
- Gross monthly salary
- R$ 6.000
- INSS (estimated)
- - R$ 659
- IRRF (estimated)
- - R$ 573
- Net monthly pay
- R$ 4.768
- 13th salary (net, annual)
- R$ 4.768
- Vacation bonus (annual)
- R$ 2.000
- FGTS accrued (annual, deferred)
- R$ 5.760
- Total spendable annual net
- R$ 63.989
PJ (contractor)
- Gross monthly rate
- R$ 9.000
- Estimated taxes
- - R$ 1.350
- Net monthly (before reserve)
- R$ 7.650
- Monthly reserve set aside
- - R$ 850
- Spendable monthly (after reserve)
- R$ 6.800
- Total annual net
- R$ 91.800
Annual comparison
CLT total spendable per year: R$ 63.989
PJ total per year: R$ 91.800
At these numbers, PJ gives you more annual take-home value.
CLT also accrues R$ 5.760 per year in FGTS — a locked benefit PJ contracting doesn't have.
This is an educational estimate built on simplified, illustrative assumptions — not tax or financial advice. Actual INSS, IRRF, Simples Nacional and FGTS figures depend on your specific situation and the current-year tables. Consult an accountant before making a decision.