Compare a CLT salary with a PJ contract honestly: 13th, holiday third, FGTS and the expected penalty against the DAS, the accountant and no safety net.
Putting a CLT salary and a PJ invoice side by side is the mistake that starts most of these decisions badly: they are not the same kind of number. A CLT salary carries a 13th every year, a third on top of the holiday pay, 8% of FGTS deposited in your name on every payment, and a 40% penalty on that balance if the company dismisses you without cause — none of it printed on a payslip. A PJ invoice carries none of that, and out of it come the DAS, an accountant, the contribution on your pró-labore and whatever the company spends to stay open. This page annualises both sides into monthly figures that can honestly be compared.
The number people come for is the break-even: the invoice a PJ contract has to reach so that what is left equals what the CLT job is worth. It is solved in whole cents and then checked backwards, by recomputing the PJ side from the answer. Two assumptions drive it, and both are yours. The first is the effective Simples rate — annex III starts at 6%, annex V at 15.5%, and the fator R decides which applies. The second is the chance of dismissal without just cause, because the 40% penalty is counted as an expected value, not a certainty: at 100% it is worth its full amount, at 0% nothing, since nobody who resigns receives it. Move the field and watch the break-even move.
What the arithmetic cannot price is what the argument is usually about. On the CLT side: stability and the notice period, the INSS contribution that counts towards retirement, sick pay and maternity leave, the FGTS as forced savings most people would not make on their own, paid holidays and sick leave, unemployment insurance, cover for a workplace accident. A PJ who falls ill for a month invoices nothing. On the PJ side: the freedom to serve several clients, to raise your price, to deduct real costs, to organise your own time — and, for many roles, a market that no longer offers the other contract. This page does not tell you which side to take; it says what each is worth in money, then names what money leaves out.
CLT worth per month = net salary + (net 13th ÷ 12) + (the extra net of the holiday month over an ordinary month ÷ 12) + (yearly FGTS ÷ 12) + (40% × yearly FGTS × the chance of dismissal ÷ 12) + benefits, where net pay = gross − INSS − withheld income tax, and the yearly FGTS base is 13 salaries plus a third. PJ left per month = invoice − (effective Simples rate × invoice) − INSS on the pró-labore (11%, capped at the contribution ceiling) − income tax on the pró-labore − the accountant − other fixed costs. Break-even invoice = the smallest whole-cent invoice whose PJ result reaches the CLT figure, verified by recomputing it.
Then edit them. The year and the date the tables were checked sit next to the values, every bracket, rate, deduction and reducer figure is editable, and both sides recalculate on the spot. "Restore official values" puts everything back.
No. The page makes no request of any kind: everything is computed on your own device. What you earn, or hope to earn, is not sent anywhere, stored or seen by anyone at Vai.la.
There is no fixed percentage, which is why the page computes it for your case. The gap is driven mostly by the effective Simples rate and by how you value the 40% penalty. Leave the invoice empty and the break-even appears.
Because it is only paid when the company dismisses you without just cause. Counting it in full assumes every contract ends that way; counting it as zero assumes none does. An expected value makes the assumption visible and lets you change it.
No, and it should not. It computes what each side is worth in money and names what that number cannot include — stability, retirement, forced savings, the cost of falling ill, and on the other side flexibility and room to grow.
Your accountant knows. As a rule, a service provider whose payroll reaches 28% of revenue falls under annex III, from 6%; below that the fator R pushes it to annex V, from 15.5%. Use the effective rate on your last DAS.
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