CLT or PJ in Brazil: How to Compare a Job Offer With 2026 Numbers

Updated November 12, 2026

Comparing a CLT salary with a PJ invoice month against month is misleading: CLT comes with the 13th salary, vacation third and FGTS, while a PJ pays tax, partner INSS and an accountant. The fair comparison is the whole year, from the worker's side.

1. The CLT year, in your pocket

Example: a salary of R$ 8,000.00, no dependants, a company in the Simples.

Item of the year	Amount
12 net salaries	R$ 72,487.68
Net 13th salary	R$ 6,040.64
Vacation third (net)	R$ 1,885.06
FGTS (8% on 13⅓ salaries)	R$ 8,533.33
Total	R$ 88,946.71

For the company, this employee costs R$ 115,200.00 a year (13⅓ salaries + FGTS; in the Simples the employer INSS is inside the DAS). Meal vouchers and health plans count on both sides, at what they are worth to you.

2. What the PJ invoice must be

As a PJ in the Simples, using fator R (pró-labore of 28% of revenue, annex III) and R$ 300.00 a month for the accountant, the invoice that leaves the same amount in a year is R$ 8,482.44 a month:

DAS at 6% (annex III, band 1): R$ 6,107.36 a year.
Pró-labore of R$ 2,375.08 a month, with R$ 261.26 of partner INSS (11%).
The rest is paid out as profit: R$ 63,580.96 a year.

Under annex V (without fator R) tax starts at 15.5% and the break-even invoice rises considerably. See the fator R guide.

3. What the number does not show

Paid rest: a PJ has no paid vacation. To take 30 days off, the invoice must cover 12 months in 11: R$ 8,482.44 × 12 ÷ 11 = R$ 9,253.57.
Dismissal: CLT has notice, the 40% FGTS fine and unemployment insurance. A PJ has none of these.
Sick leave: INSS on the pró-labore gives a right to incapacity benefit, but the amount depends on what was paid in.
Employment link: with set hours, a boss and work for a single company, the relationship may legally be employment (CLT, art. 3º), even with invoices.
Profits: Lei 15.270/2025 changed the taxation of high profits and dividends from 2026. Check with an accountant.

Do the maths

In the CLT vs PJ calculator, enter the salary, the benefits and the PJ plan: it shows the CLT year, the cost for the company and the break-even invoice. For the Simples details, use the Simples Nacional calculator. The company's side is in what an employee costs.

A simulation, not a recommendation: the choice depends on your situation. Not a substitute for an accountant.

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