About this tool
Hiring in Brazil costs more than the salary: the company pays FGTS (8%), sets aside the 13th salary and vacation plus one third, and, outside the Simples Nacional, pays the employer INSS (20% plus RAT and third-party contributions). When the contract ends, it pays the termination statement, the FGTS deposit of the month and, in a dismissal without cause, the 40% FGTS fine. Here the calculators that answer these questions live together: employee cost, termination cost and CLT vs PJ. Choose the tab at the top. They use the 2026 tables and the rules of the Simples Nacional (LC 123/2006). These are estimates for planning, not a substitute for an accountant.
How to use it
- 1 Choose at the top: employee cost, termination cost or CLT vs PJ.
- 2 Type the gross salary and choose the company tax regime: Simples Nacional, Simples annex IV, or presumed or real profit.
- 3 Add transport, benefits and the dates of the contract when the tab asks for them.
- 4 Read the total, the split between salary and charges, and the cost sheet line by line.
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 does the Simples Nacional make an employee cheaper?
In annexes I, II, III and V the employer INSS (CPP) is already paid inside the DAS, so the company does not pay the 20% on the payroll. In annex IV (construction, cleaning, security, law firms) the CPP of 20% plus RAT is paid apart (LC 123/2006, art. 18 §5º-C).
What are the 13th and vacation lines?
A monthly reserve: 1/12 of the 13th salary and 1/12 of vacation pay plus one third, money the company will pay later in the year. FGTS and employer INSS are also due on them.
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