CLT vs PJ calculator (Brazil)
Compare real take-home as a CLT employee (with 13th salary, vacation and FGTS) versus a PJ contractor.
CLT advantage
$481.71
Total CLT (w/ 13th, vacation, FGTS)$5,921.71
CLT net (in hand)$4,775.04
PJ net$5,440.00
PJ taxes$360.00
Estimate. Counts 13th salary, 1/3 vacation and FGTS as part of the CLT package. The PJ side excludes pró-labore/INSS and vacation provisioning.
How the calculation works
Comparing CLT and PJ by take-home alone is misleading. CLT has benefits worth money:
- 13th salary ≈ 1/12 of gross per month
- 1/3 vacation bonus ≈ 1/36 of gross per month
- FGTS = 8% of gross (deposited by the employer)
As PJ you receive more "net", but pay taxes, an accountant, and must provision your own vacation and reserve.
Frequently asked questions
Which PJ tax rate to use?
It depends on the Simples Nacional bracket. Services often start around 6% and rise with revenue.
Is PJ always better?
No. For the same gross, PJ usually nets more, but you lose stability, FGTS, 13th and paid vacation.
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Updated on June 17, 2026 · by Rafael Rossi · Methodology & sources