CLT bordrolu çalışan ile PJ şahıs/limited şirket sözleşmesini karşılaştırın: 13. maaş, tatil ikramiyesi, FGTS, yemek yardımı, şirket vergileri ve muhasebe maliyetleri net karşılaştırması.
Contractual monthly salary registered under CLT.
Employer-subsidized health plan, food vouchers, and allowances.
Gross monthly invoiced fee without discounts.
Standard: 6% for services with Fator R (Annex III), or 15.5% in Annex V.
Accounting services and corporate bank fees.
Self-funded medical coverage since PJ lacks employer health perks.
\text{Equivalente CLT} = \frac{(12 \times \text{Sal.Líq}) + 13º_{\text{Líq}} + \frac{1}{3}\text{Férias} + \text{FGTS} + \text{Benefícios}}{12}To compare CLT vs PJ fairly, CLT must aggregate net salary across 12 months, 13th salary, 1/3 vacation bonus, 8% FGTS deposits, and health/meal vouchers. For PJ, deductions for Simples Nacional taxes, accounting, private health insurance, and 30 unpaid vacation days must be calculated.
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Brezilya CLT tam işten ayrılma hesabı: son maaş bakiyesi, orantılı ihbar tazminatı, 13. maaş, 1/3 anayasal tatil ikramiyesi ve FGTS %40 veya %20 tazminat cezası dökümü.
2026 resmi kademeli INSS primleri, R$ 564,80 basitleştirilmiş indirimli IRRF gelir vergisi, bakmakla yükümlü kişi indirimi ve net maaşı hesaplayın.
CLT yıllık izin net ücreti: 1/3 anayasal ek, 10 günlük izni nakde çevirme (abono pecuniário - vergisiz), 13. maaş avansı ve INSS/IRRF kesintileri dökümü.