What a CLT Employee Costs in Brazil in 2026: Charges, Reserves and an Example

Updated November 12, 2026

In Brazil, an employee on a CLT contract costs the company more than the salary: add FGTS, the reserve for the 13th salary and the vacation third and, outside the Simples, the employer INSS. This guide does the month-by-month maths with the 2026 rules.

1. What goes into the cost

Gross salary: the amount in the contract.
13th salary: a reserve of 1/12 of the salary each month, paid in November and December.
Vacation third: a reserve of 1/12 of the one-third bonus each month. The vacation month's pay is already among the 12 salaries, because vacation pay replaces that month's salary. That is why a year costs 13⅓ salaries.
FGTS: 8% on salary, 13th and vacation pay (Lei 8.036/1990), deposited into the employee's account.
Employer INSS: depends on the company's tax regime (table below).
Transport voucher and benefits: the company pays the fares minus 6% of the salary; meal vouchers and health plans count at what the company pays.

2. Example: a salary of R$ 3,000.00

Monthly reserves: 13th = R$ 250.00; vacation third = R$ 83.33; FGTS at 8% on R$ 3,333.33 = R$ 266.67.

Company tax regime	Employer INSS per month	Cost per month	Times the salary
Simples Nacional (annexes I, II, III and V)	R$ 0.00	R$ 3,600.00	1.2×
Simples, annex IV (construction, cleaning, security, law firms)	R$ 733.33	R$ 4,333.33	1.44×
Presumed or real profit	R$ 926.67	R$ 4,526.67	1.51×

In the Simples (except annex IV), the employer INSS is already inside the DAS payment. In annex IV the company pays 20% + RAT (2% in the example). Outside the Simples there are also third-party contributions (Sistema S, salário-educação, INCRA, about 5.8%). RAT and third parties vary with the activity (CNAE and FPAS codes).

In the Simples, a year costs R$ 43,200.00 (13⅓ salaries + 8% FGTS). The employee takes home R$ 2,751.40 a month, with no dependants.

3. Transport voucher, benefits and the FGTS fine

With fares of R$ 300.00 a month, the company pays R$ 120.00 (R$ 300.00 minus 6% of R$ 3,000.00). Adding R$ 600.00 of meal vouchers and a reserve for the 40% FGTS fine (R$ 106.67 a month), the cost in the Simples rises to R$ 4,426.67.

4. Frequent questions

Why do other calculations show 14⅓ salaries? They count the vacation month's salary twice. That only applies if you must hire someone to cover the vacation; in that case, add 1 salary a year.
And the cost of a dismissal? The termination adds the salary balance, notice, proportional 13th and vacation, that month's FGTS and the fine. The employer termination calculator shows every line.
Is this the exact cost? It is an estimate with the 2026 tables. Collective agreements (minimum pay, mandatory benefits) and the company's classification change the result.

Do the maths

In the employee cost calculator, enter the salary, the regime and the benefits. The same box has the termination cost and the CLT vs PJ comparison. To see what the employee receives, use the net salary calculator.

A simulation with the general rules; not a substitute for an accountant.

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