Compensation Comparator
Compare CLT, PJ and cooperative models from an annual liquidity target.
Monthly result
- CLT (Full-time Employee)R$ 9.083,78monthly gross/revenue needed
- PJ (Contractor)R$ 8.865,25monthly gross/revenue needed
- Cooperative MemberR$ 8.483,71monthly gross/revenue needed
| Metric | CLT (Full-time Employee) | PJ (Contractor) | Cooperative Member |
|---|---|---|---|
| Monthly Gross/Revenue | R$ 9.083,78 | R$ 8.865,25 | R$ 8.483,71 |
| Monthly Taxes/Fees | R$ 2.305,67 | R$ 531,91 | R$ 454,51 |
| Regular Monthly Net | R$ 6.778,11 | R$ 8.333,33 | R$ 8.029,20 |
| Target Annual Liquidity | R$ 100.000,00 | R$ 100.000,00 | R$ 100.000,00 |
| Real Monthly Average | R$ 8.333,33 | R$ 8.333,33 | R$ 8.333,33 |
Breakdown
CLT (Full-time Employee)
- Monthly Gross/Revenue
- R$ 9.083,78
- Monthly Taxes/Fees
- R$ 2.305,67
- Regular Monthly Net
- R$ 6.778,11
- Target Annual Liquidity
- R$ 100.000,00
- Real Monthly Average
- R$ 8.333,33
PJ (Contractor)
- Monthly Gross/Revenue
- R$ 8.865,25
- Monthly Taxes/Fees
- R$ 531,91
- Regular Monthly Net
- R$ 8.333,33
- Target Annual Liquidity
- R$ 100.000,00
- Real Monthly Average
- R$ 8.333,33
Cooperative Member
- Monthly Gross/Revenue
- R$ 8.483,71
- Monthly Taxes/Fees
- R$ 454,51
- Regular Monthly Net
- R$ 8.029,20
- Target Annual Liquidity
- R$ 100.000,00
- Real Monthly Average
- R$ 8.333,33
Variables used in the calculation
Official rules and tables
- INSS 2026: rates and ceiling
- 7,5% / 9% / 12% / 14% · R$ 8.475,55 · Portaria MPS/MF 13/2026
- Income tax 2026: zero up to
- R$ 5.000,00 · Lei 15.270/2025
- Income tax 2026: reduction phases out at
- R$ 7.350,00 · Lei 15.270/2025
- Income tax: top rate
- 27,5% · Receita Federal
- Deduction per dependent
- R$ 189,59
- Monthly simplified deduction
- R$ 607,20
- FGTS
- 8%
- Max transport voucher deduction
- 6% · Lei 7.418/1985
- Cooperative member INSS (individual contributor)
- 20% · Lei 10.666/2003 · RE 595.838
How is it calculated?
- CLT: finds the lowest gross salary whose yearly liquidity (12 net salaries + 8% FGTS + 13th salary + vacation bonus) reaches the target. INSS and income tax from the official 2026 tables, including the Lei 15.270/2025 reduction (no tax up to R$ 5k, reduced up to R$ 7,350) and the simplified deduction when larger.
- PJ: monthly revenue = (target ÷ 12) ÷ (1 − Simples tax rate).
- Cooperative: splits the target over 12 months + vacation days ÷ 22, adds 20% INSS (individual contributor, withheld by the cooperative) and income tax on the declared remuneration, and divides by (1 − admin fee).
Lowest monthly gross · Cooperative MemberR$ 8.483,71
⌨️ Use from the terminal (JSON)
This tool also runs outside the site: the cli.js script uses the same logic as this page and returns the result as JSON. Parameters are the same as this page's URL — copy the command below with the values on screen.
Deno
deno run -q "https://thecodecodex.com/cli.js?tool=compensation-comparator"
Node.js / Bun
curl -s https://thecodecodex.com/cli.js | node --input-type=module - compensation-comparator modo=…
| Parameter | Description | Default |
|---|---|---|
| modo | meta | clt | meta |
| meta | meta de liquidez anual | 100000 |
| clt | bruto da proposta CLT (modo=clt) | 8000 |
| pj | alíquota PJ (fração) | 0.06 |
| taxa | taxa admin cooperativa (fração) | 0.03 |
| ferias | dias de férias do cooperado | 10 |
| prolabore | remuneração declarada do cooperado | 1000 |
| beneficios | benefícios CLT mensais | 0 |
| bonus | PLR/bônus CLT anual | 0 |
| fgts | 0 = sem FGTS | 1 |
| moeda | BRL | USD | EUR | GBP | CAD | BRL |
| cambio | câmbio | PTAX do dia |
| spread | spread (fração) | 0.01 |
Requires Deno, Node.js or Bun. With Deno the script runs with no permissions: it cannot read files or access the network. Central Bank indicators are from the day the site was published.