Compare PJ vs CLT with Precision
Compare Brazilian employment regimes with precise calculations based on 2025 tax tables. Discover which option is more advantageous for your situation.
Understand the Calculations
Our transparent methodology based on official Brazilian tables
CLT Regime
Includes INSS, IRPF, 13th salary, paid vacation, FGTS and other labor benefits guaranteed by law.
- •INSS (up to R$ 8,157.41)
- •Progressive IRPF
- •13th salary + vacation
- •FGTS (8%)
PJ Regime
Simples Nacional with progressive rates, greater flexibility, but without labor guarantees.
- •Simples Nacional (up to R$ 4.8M)
- •R Factor (≥28%)
- •Greater autonomy
- •Deductibility
Important Notice
This calculator is an educational tool based on official 2025 tables. The results are informational and do not constitute professional consulting. For definitive decisions, always consult a qualified accountant.