True Employee Cost Calculator
Discover the exact accounting cost of a Brazilian CLT employee with all taxes, benefits, and provisions (2026 updated tables).
The Math Behind It
True Cost = Salary + Employer INSS (20%) + RAT + Third Parties (5.8%) + FGTS (8%) + Accrued Vacation/13th + BenefitsThis breakdown assumes standard tax regimes (Lucro Real/Presumido). It calculates 20% Employer INSS, RAT adjusted by the FAP accident multiplier, 5.8% for Third-Parties, and 8% FGTS. It also provisions an equivalent monthly fraction for the 13th salary and Vacations (+1/3 bonus).
Example
A Brazilian employee holding a R$3,000 base salary will cost the company nearly R$5,100 per month from a cash-flow perspective after all social contributions and provisions are fully accounted for.
Frequently Asked Questions
It's the ratio between the total employer cost and the base gross salary (e.g., 1.7x). Usually, hiring in Brazil's standard tax regimes represents an extra 70% to 90% overhead.