How much do you really
need to invoice as PJ?
Your CLT salary is not what it seems. The company pays far more than you receive — and as PJ, all those costs become yours.
Your CLT data
Enter gross pay to measure company cost and net pay to calculate the equivalent invoice
If you want to simulate another case, for example R$ 2,500 net, adjust it here.
PJ Regime
Select the tax regime for comparison
Factor R: If your pro-labore is ≥ 28% of revenue, use Annex III (cheaper). Otherwise use Annex V.
Verdict
CLT company cost
R$ 8.822
per month
Minimum PJ invoice
R$ 11.353
monthly invoice amount
Reference CLT net
R$ 4.143
amount that must hit your account
PJ net
R$ 4.143
what remains for you to spend
Your CLT gross salary is R$ 5.000,00 but the company spends R$ 8.822,22 on you. The CLT net used in the comparison is R$ 4.142,83. As PJ, to receive that same amount, the minimum invoice is R$ 11.352,84 (2.7× the reference net) — and R$ 4.142,83 remain net for you in the month.
CLT
Real cost for the company
PJ
What you need to cover yourself
PJ revenue composition
Risk indicator
Emergency reserve
R$ 908,227/month provisioned
13th reserve
R$ 946,07/month provisioned
Vacation reserve
R$ 1.261,427/month provisioned
Social Security
R$ 909,00/month provisioned
This calculator is an educational estimation tool. Values are approximate and may vary according to your specific situation. For financial decisions, consult an accountant or tax specialist. Tax values based on the legislation in force in April/2026.
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