About this tool
Type the gross CLT salary and the benefits. The calculator adds up the worker's year as an employee: 12 net salaries, the net 13th, the vacation third, FGTS deposits on 13⅓ salaries and the benefits. Then it finds the monthly invoice a PJ in the Simples Nacional needs to leave the same amount: DAS on the revenue of 12 invoices, pró-labore with 11% partner INSS and income tax, accountant, and the rest as profit. Choose annex III with a pró-labore of 28% of revenue (fator R) or annex V with one minimum wage. It also shows what the company spends each way. The numbers sit side by side; the choice is yours, and things like job security, unemployment insurance and paid leave have no price here.
How to use it
- 1 Type the gross CLT salary and the monthly benefits.
- 2 Choose the tax regime of the hiring company.
- 3 Choose how the PJ would work in the Simples: annex III with fator R or annex V, and the accountant cost.
- 4 Read the invoice that matches the CLT year and compare the two yearly sheets.
Frequently asked questions
Are the values I type saved or sent anywhere?
No. Everything is worked out in your browser. Nothing goes to a server, nothing is saved and nothing stays in the page address; only the link you choose to copy carries the values.
Why is the PJ invoice higher than the salary?
As PJ there is no paid 13th, vacation third or FGTS, and the PJ pays the DAS, the partner INSS and the accountant. The invoice has to cover all of that to leave the same year.
Why does annex III need a pró-labore of 28%?
For the services under the fator R (LC 123/2006, art. 18 §5º-J), payroll of 12 months of at least 28% of revenue moves the company from annex V to the cheaper annex III. The pró-labore counts as payroll.
Guide
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