Simples Nacional DAS efektif vergi oranını ve Fator R oranını hesaplayın: Bordro/pró-labore oranı %28'i aştığında şirketi Anexo V (%15,5)'ten Anexo III (%6)'e düşürerek %61 vergi tasarrufu sağlayın.
Sum of all invoiced billing across the preceding 12 calendar months.
Billing amount upon which current month's DAS tax ticket is computed.
Total paid in salaries, pro-labore, FGTS, and social levies in past 12 months.
\text{Fator R} = \frac{\text{Folha de Salários 12 Meses (FS12)}}{\text{Receita Bruta 12 Meses (RBT12)}}; \quad \text{Alíq. Efetiva} = \frac{(\text{RBT12} \times \text{Alíq. Nominal}) - \text{Dedução}}{\text{RBT12}}Under Complementary Law 123/2006, service firms maintaining a 12-month payroll of at least 28% of gross revenue qualify for Annex III (initial rate 6%), cutting taxes from Annex V's 15.5% baseline.
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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.