Brazil PJ Salary Calculator

Estimate what remains from a Brazilian PJ contract with Simples Nacional, factor R, pro-labore, INSS, IRRF, accounting, and monthly costs.

How to estimate PJ take-home cash

The estimate starts from monthly PJ revenue, calculates Simples Nacional DAS, then subtracts INSS, IRRF, accounting, costs, and entered withholdings.

The result shows available cash flow, not a payslip, bookkeeping profit, or official profit distribution.

What enters Brazilian Simples Nacional for PJ

For Annex III and Annex V, the calculator selects the bracket by RBT12 and applies the effective-rate formula in effect since 2018.

Activities, retained ISS, revenue segregation, sublimits, and official PGDAS-D choices can change the final amount.

How factor R changes Annex III and Annex V

Factor R is FS12 divided by RBT12. For services subject to factor R, 28% or more points to Annex III.

FS12 can include pro-labore, remuneration, and charges from the prior 12 months, so review the field carefully.

Pro-labore, INSS, and IRRF for PJ

The entered pro-labore is used to estimate social-security contribution and 2026 monthly IRRF.

INSS modes are assumptions: 20%, 11%, MEI reference, manual, or no deduction.

Why MEI, Lucro Presumido, and official accounting can change the result

MEI, Annex IV, Lucro Presumido, Lucro Real, municipal ISS, and withholdings have their own rules and are not closed in this version.

Profit distribution depends on bookkeeping, contract, regime, and professional review.

What to compare before accepting a PJ contract

Besides monthly cash, consider unpaid vacation, no 13th salary, severance, benefits, late payment, adjustments, emergency reserve, and contract risk.

Official sources

This version checks constants against official Simples Nacional, Planalto, INSS, and Receita Federal sources.

Simples Q&ALC 123/20062026 INSS table2026 Receita tables

Related calculators

Use these calculators to check nearby parts of a PJ income decision.

CLT net salaryINSSIncome taxFGTS13th salaryVacation pay

CLT vs PJ, MEI, Lucro Presumido, pro-labore INSS, and IRRF remain future scopes.

Important notice

This tool is an educational estimate, not legal, tax, accounting, social-security, labor, contract, or investment advice. Accountant, PGDAS-D, eSocial/DCTFWeb, municipality, bookkeeping, official documents, and professional review prevail.

Frequently asked questions

What is PJ salary?
It is an informal way to describe what remains for the owner after company revenue, taxes, pro-labore, contributions, and costs. It is not CLT salary.
Does this work for MEI?
Not as a full calculation. It can show a 5% MEI social-security reference, but it does not calculate full DAS-MEI.
Which Simples annex does it use?
It uses Annex III, Annex V, automatic factor R, or a manual effective rate entered by the user.
What is factor R?
It is FS12/RBT12. For services subject to factor R, 28% or more points to Annex III; below 28% points to Annex V.
Is pro-labore mandatory?
The calculator does not determine legal obligation. It uses entered pro-labore as an assumption for INSS, IRRF, and FS12.
Are PJ INSS and IRRF the same as CLT?
No. Here they are pro-labore/individual assumptions, different from a CLT payslip.
Is the net amount distributable profit?
No. Available cash is estimated cash flow and does not validate bookkeeping or profit distribution.
Why can my accountant or PGDAS-D differ?
Activity, municipality, withholdings, annexes, sublimits, revenue history, payroll, and bookkeeping can change the official calculation.
Does it compare CLT vs PJ?
No. This page estimates monthly PJ cash flow; full contract comparison belongs in another tool.