CLT or service contract
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1% light risk, 2% medium, 3% serious, by the main activity (Law 8,212/1991, art. 22, II).
How the calculation works
- 13th salary: one extra monthly salary a year (Constitution, art. 7, VIII; Law 4,090/1962).
- Vacation: at least one third more than the normal salary (Constitution, art. 7, XVII).
- FGTS: 8% of the remuneration (Law 8,036/1990, art. 15).
- Employer social security: 20% of the remuneration (Law 8,212/1991, art. 22, I), plus the RAT of 1%, 2% or 3% (art. 22, II).
- Service contract: the cost is the fee, with no 13th salary, vacation or FGTS.
What is not in the calculation
- Contributions to third parties, which vary by activity.
- Meal and transport vouchers, health plans and other benefits, except the amount you enter above.
- Termination costs and notice periods.
- Taxes of the service provider and of the employee.
- The immigration side of a foreign hire.
Frequently asked questions
Can a foreign professional be engaged as a PJ?
The migration text we read lists an employment contract or a service provision contract as proof of the work offer, and does not provide for engaging the worker through their own company. See our guide on sending employees to Brazil.
Why is the CLT cost higher than twelve salaries?
Because of the 13th salary, the vacation third, FGTS and the employer contributions on the remuneration.
Does the comparison say which model is allowed?
No. It compares cost only. Whether a relationship is employment depends on how the work is done.
Which risk level (RAT) should I choose?
The one that applies to the company's main activity. If you are not sure, we confirm it in the payroll set-up.
Want to talk about your case?
Tell us the role, the salary and whether the person is local or coming from abroad. We calculate each model with you.