Brazil Employee Cost Calculator (2026)
An employee in Brazil costs the salary plus the 13th salary, the one-third vacation bonus, employer INSS of 20%, RAT accident insurance, about 5.8% third-party contributions and 8% FGTS, all charged on salary, 13th and vacation pay, plus benefits and hiring. A R$5,000-a-month analyst costs about R$106,900 a year in a company outside Simples Nacional.
· Calculated with AiStaffo
Employer costs in Brazil
| INSS employer | 20% of all pay (Law 8,212/1991, Article 22), including the 13th salary and vacation pay |
|---|---|
| RAT / SAT | 1%, 2% or 3% by activity risk, adjusted by the FAP factor (0.5 to 2); 1% for office work |
| Third-party contributions | About 5.8% for commerce and services (Sistema S, salário-educação, INCRA) |
| FGTS | 8% of all pay into the employee's severance fund; a 40% penalty on the balance applies on dismissal without cause (not included) |
| 13th salary and vacation | One extra month's pay a year, and 30 days' paid vacation with a bonus of one third |
| Simples Nacional | Small companies in Simples Nacional (most annexes) do not pay INSS 20%, RAT or third-party contributions on payroll; FGTS, 13th and vacation still apply |
| Paid leave | 30 calendar days (about 22 working days) a year plus about 11 public holidays |
Worked example
An analyst on R$5,000 a month (R$60,000 a year): INSS R$13,333, RAT R$667, third-party contributions R$3,867, FGTS R$5,333, 13th salary R$5,000, vacation bonus R$1,667, health plan R$6,000, laptop and software about R$7,000, hiring spread over 3 years R$4,000. Total about R$106,900 a year, 1.78 times the salary.
What counts in the true cost of an employee
Salary is only the start. The calculator adds what the law makes the employer pay (social security, pension, unemployment insurance, end-of-service build-up), what the job needs (health insurance, visas, a laptop and software), and what staff turnover costs (advertising, interviews, training and lost output each time someone leaves, spread over the years an employee usually stays). Dividing by the days actually worked gives the cost of one productive hour.
The automation saving, explained
Most office roles are partly routine: typing data in, chasing replies, matching payments, compiling reports. The calculator takes the share of the role you set as routine and compares what that part costs with an AI worker doing it: a one-time build and a monthly fee (AiStaffo's starting price, editable under "Assumptions"). The person keeps the judgement work; the routine part stops costing a salary. Book a free automation audit and we will measure the routine share of your own roles.
Please note: rates are as checked on 21 October 2026 from official and reputable sources; amounts marked as defaults are typical estimates you can change. The automation figures are illustrations based on the assumptions shown, not a promise of savings; AiStaffo prices are set in a written quote. This is a planning guide, not tax or legal advice.
Sources
Questions people ask
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