CLT vs PJ

Brazilian hiring usually presents two structures.

CLT

CLT is the formal employment law. You get:

• A signed employment record (carteira de trabalho, now digital)
• 13th salary
• 30 days’ vacation
• FGTS deposits
• INSS
• Limits on firing (they can still fire you; they just pay more)
• A boss who cannot pretend you are a vendor

The headline salary may be lower than the PJ quote for the same work. Compare the full package before deciding.

PJ

PJ means you invoice as a company, often a MEI or a simple company structure (sociedade). You pay your own INSS. You do not receive a 13th salary, FGTS, or unemployment benefit, and the client can end the contract.

Companies may prefer PJ because it costs less. If one client sets your hours and directs your work, Brazilian courts may treat the arrangement as disguised employment. Ask a labour lawyer before signing.

How to compare an offer

Ask for both numbers: monthly CLT gross vs monthly PJ invoice. Then add, on the CLT side, 13th, FGTS (~8%), and vacation. On the PJ side, subtract taxes, accounting, INSS, and a private health plan.

If the PJ premium is under roughly 30–40%, CLT often wins once you price insurance, leave, and the risk of unpaid gaps between contracts.

MEI

MEI is a small-company structure with a R$81,000 revenue cap in 2026 and a limited list of permitted activities. It can suit side work. It may be inappropriate for a full-time senior role that functions like employment.