Human Case · 2026
CLT vs contractor calculator 2026
Compare an annual Brazilian employment package with MEI or Simples Nacional contractor income.
Default: 5% of minimum salary + BRL 5 ISS = BRL 86.05.
Annual CLT package
R$45,847.40
Human Case · Simulation
CLT vs contractor calculator 2026
- 12 take-home salaries
- R$33,016.80
- Net 13th salary
- R$2,751.40
- Net vacation third · approximate
- R$880.00
- FGTS · 13,33
- R$3,199.20
- Annual benefits
- R$6,000.00
- Annual contractor revenue
- R$60,000.00
- Annual contractor taxes
- R$1,032.60
- Annual accountant fees
- R$0.00
- Monthly pro-labore INSS
- R$0.00
- Annual net contractor income
- R$58,967.40
- Annual difference · contractor − CLT
- R$13,120.00
- Equivalent monthly contractor revenue
- R$3,906.67
Simulation; does not replace individual advice.
Frequently asked questions
What is the MEI revenue limit?
BRL 81,000 for a full year. It is proportional in the opening year, and the activity must be eligible for MEI.
Does 6% apply to every contractor?
No. It is an editable simulation default. The tax annex, factor R and accumulated revenue can change the effective Simples Nacional rate.
Do employment and contracting offer equal protection?
No. CLT provides labor rights and protections. Contractors must plan for vacation, leave and costs. Fixed hours, subordination and a fixed salary may establish an employment relationship under CLT arts. 2º and 3º.
A contractor agreement with fixed hours, subordination and a fixed salary may establish an employment relationship (CLT arts. 2º and 3º).
Understand employment criteriaHow the calculation works
Annual CLT package: 12 take-home salaries + net 13th salary with 12 months + estimated net vacation third + 8% FGTS on 13.33 salaries + benefits × 12. The net third is approximated by the difference between take-home salary plus a third and regular take-home salary, capturing incremental deductions. Contractor income: revenue × 12 minus tax, accountant and 11% INSS on pro-labore up to the ceiling. Pro-labore itself is not deducted: it is part of the owner’s income. Equivalent revenue divides the package and fixed costs by 12 and by the after-tax fraction. Operating costs, additional personal income tax, leave, termination fines and reserves are excluded; FGTS is restricted savings, not available monthly cash.
Related guides
Estimate and official sources
Simulation using 2026 tables. Collective agreements, individual circumstances and payroll rounding may change the amount. It does not replace individual legal or accounting advice.