Finance

CLT vs Freelance Calculator

Compare the Brazilian CLT economic package with a PJ contractor offer. PJ taxes are an estimate you provide.

CLT scenario (Brazil)

PJ scenario (Brazil)

Results

CLT

PJ

Results

The 12 salaries already include the vacation month; only the one-third bonus is added. FGTS is an asset, not available income. The 13th payment is calculated separately and conservatively.

Calculations stay in your browser.

How to use the CLT vs PJ calculator

  1. Enter the Brazilian CLT gross salary, dependents, and monthly benefits to include.
  2. Enter PJ gross revenue, estimated tax rate, applicable costs, and reserves.
  3. Compare monthly and annual values, then revise the assumptions before a negotiation.

What the comparison estimates

It compares the annual CLT economic package with PJ available monthly and annual income.

CLT annual value versus (PJ revenue − taxes − costs − reserves) × 12

This is a comparative estimate, not career, legal, tax, or accounting advice.

Use cases

  • Compare a Brazilian CLT offer and a PJ proposal.
  • Estimate PJ revenue after self-entered taxes and costs.
  • Explore an initial CLT-to-PJ revenue equivalent.
  • Make assumptions explicit in a negotiation.

Comparison tips and limitations

  • Gross CLT salary, PJ gross revenue, and estimated tax percentage are required. Dependents must be a whole number; blank optional benefits, costs, and reserves become zero.
  • CLT value includes entered general benefits, meal/food voucher, health insurance, and other benefits. There is no dedicated transportation-voucher field or benefit-discount calculation.
  • CLT net pay subtracts progressive INSS and 2026 monthly IRRF. Annual value includes 12 net payments and benefit months, estimated net 13th pay, only the one-third vacation bonus, and FGTS as an asset rather than available monthly income.
  • PJ taxes use the rate you enter. Costs include accountant, operations, health insurance, social-security contribution, and other costs; vacation and 13th-equivalent reserves are also user-entered.
  • Only Brazil is calculated. It runs in the browser and does not select a tax regime, validate a contract, or replace professional advice. Missing costs or non-billing periods can make the PJ comparison optimistic.

Frequently asked questions

Does it choose my PJ tax rate?

No. You enter an estimated percentage and should confirm it with an accountant.

Is FGTS available monthly cash?

No. The result treats it as an asset in the CLT economic value.

Does the larger value decide which option is best?

No. It is only a financial comparison of the entered assumptions.