Back to Salary Calculator
🇧🇷
Brazil Salary Calculator
Compare CLT (Consolidação das Leis do Trabalho) vs Lucro Presumido (PJ) contracts
💵 USD Conversion
Converted: R$ 11.600,00
Regular domestic service taxation applies
CLT (Employee)
Positive for extra income, negative for additional costs
Gross Salary:R$ 11600.00
INSS (14%):- R$ 908.85
IRRF (up to 27.5%):- R$ 2044.07
13th Salary (÷12):+ R$ 966.67
Benefits (FGTS, VR, VA, Health):+ R$ 2500.00
Net Monthly:R$ 12113.75
Lucro Presumido (PJ)
Positive for extra income, negative for additional costs
Gross Income:R$ 15000.00
Presumption (32%):R$ 4800.00
IRPJ (15% on Presumption):- R$ 720.00
CSLL (9% on Presumption):- R$ 432.00
PIS :- R$ 97.50
COFINS :- R$ 450.00
ISS :- R$ 300.00
Accountant:- R$ 500.00
Net Monthly:R$ 12500.50
Comparison Result
CLT Net Monthly
R$ 12113.75
Difference
+R$ 386.75
PJ Net Monthly
R$ 12500.50
Lucro Presumido (PJ) provides higher take-home pay
Understanding Brazil Tax Laws (2026)
CLT (Employee)
- INSS: 14% up to ceiling (R$ 7,786.02 in 2024)
- IRRF: Progressive tax from 0% to 27.5%
- Benefits: FGTS (8%), 13th salary
- Job security and labor rights protected by law
Lucro Presumido (PJ)
- Presumption (Presumed Profit): 32% of revenue
- IRPJ: 15% on presumption = 4.8% effective on revenue
- Additional IRPJ: 10% on Presumption exceeding R$62,500/month
- CSLL: 9% on presumption = 2.88% effective on revenue
- PIS: 0.65% on revenue (0% for exported services)
- COFINS: 3% on revenue (0% for exported services)
- ISS: 2-5% on revenue (0% for exported services, varies by city)
- Accountant costs: typically R$ 500-800/month
- No employment benefits or job security
Exported Services
- Services provided to international clients are considered exports
- IRPJ and CSLL: Still apply at normal rates
- Additional IRPJ: Applies if presumption exceeds R$62,500/month
- PIS, COFINS, ISS: 0% (not applied to exports)
- Exemption from PIS/COFINS/ISS provides tax advantage
- Great option for working with foreign companies
Looking for remote developer opportunities in Brazil? Join NeuronHire