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How much does a CLT employee cost in Brazil?

Enter the salary and benefits to estimate an employee's monthly and annual cost, including the 13th salary, vacation and payroll charges.

Company tax regime

Under Simples Nacional (except Annex IV), the employer social security contribution is already included in the DAS. Annex IV companies should choose Presumed or Actual Profit for this estimate.

1%, 2% or 3%, depending on the activity's risk level (before the FAP adjustment).

Meal/food vouchers, health plan and other benefits paid by the company.

Total fare cost; the company may deduct up to 6% of the employee's salary.

Estimate

Monthly costR$4,980.83

Annual costR$59,770.00

+66% of salary

ItemMonthly amount
SalaryR$3,000.00
13th salary (monthly provision)R$250.00
Vacation + 1/3 (monthly provision)R$333.33
FGTS (8%)R$286.67
Employer INSS (20%)R$716.67
RAT/SAT (2%)R$71.67
Third parties: S System, education allowance and Incra (5.8%)R$207.83
FGTS penalty provision (40%)R$114.67
Monthly costR$4,980.83

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How the calculation works

  • The 13th salary and vacation with the 1/3 bonus are provisioned month by month (1/12 of salary, and 1/12 of salary plus 1/3).
  • FGTS, employer INSS, RAT and third-party contributions apply to the salary and also to the 13th salary and vacation provisions.
  • For the transport voucher, the company pays the portion above 6% of the salary.
  • Overtime, additional pay (night shift, unhealthy or hazardous work), the FAP adjustment, occupational exams, uniforms and recruitment or training costs are not included.

Guidance estimate only; it is not a labor or accounting calculation. Confirm your company's rates with your accountant.