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The Humanevi newsletter
Once a week: 5 things worth your time.
1 story, 1 idea, 1 discovery, 1 tool, 1 book.
A simplified, transparent comparison of take-home value between a formal CLT salary and an equivalent PJ (contractor) rate.
Values in force since 01/01/2026, checked against the official sources on 10/21/2026.
Portaria Interministerial MPS/MF nº 13, de 09/01/2026 (INSS) · Lei nº 15.191/2025 e Lei nº 15.270/2025 (IRRF)
Change any value and the result updates immediately. Numbers stay in your browser only. Bands must be in ascending order.
Above the previous band
CLT total spendable per year: R$ 66.654
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.
Educational estimate using the official 2026 tables checked on the date shown above — not tax or financial advice. The PJ side uses a single rate you adjust. Real Simples Nacional, self-employed INSS and FGTS figures depend on your situation. If a newer table exists, edit the values. Consult an accountant before deciding.
Comparing a CLT job (Brazil's formal employment) with a PJ (contractor) offer is not just about the gross figure. This calculator places the monthly and yearly take-home of a CLT salary and a PJ fee side by side, so you can see whether the higher gross makes up for losing the 13th salary, vacation pay and FGTS. It is made for people holding both offers.
On the CLT side, the tool deducts INSS and IRRF using the 2026 official tables stored in the code, with the verification date shown, then adds the 13th salary and one-third vacation bonus and lists the 8% FGTS separately. On the PJ side, you enter a combined tax rate that is subtracted from the gross. An option sets aside the equivalent of the 13th and vacation each month, which reshuffles net pay without changing the annual total.
CLT at 5,000 gross: INSS of 501.51, IRRF zero, net of 4,498.49 a month and about 60,147.04 a year including the 13th and vacation bonus, plus 4,800 of annual FGTS. PJ at 8,000 with a 15% rate: taxes of 1,200 and net of 6,800 a month, or 81,600 a year. With the reserve on, monthly spendable drops to 6,044.44.
This is a simplified comparison: the CLT 13th and vacation enter without their own tax recalculation, and the PJ rate is a single number you must estimate. It ignores health plans, other benefits and contract risk. Consult an accountant before deciding.
