Freelancer vs CLT: How much do you need to charge to make a profit?
A CLT salary of R$ 3.000 seems lower than R$ 5.000 as a freelancer. But when you add up the benefits, the bill changes. See the full comparison.
The comparison every freelancer needs to make before quitting their job
"I left CLT earning R$ 3.000 and now invoices R$ 5.000 as a freelancer. I improved my life!" Could it be?
The account is much more complex than it looks. A CLT salary includes a number of benefits that don't appear on the paycheck — but that you pay out of pocket when you freelance. Ignoring these costs is the most common mistake of those who make the transition.
What the CLT includes that the freelancer does not see
For a CLT salary of R$ 3.500 (gross salary):
| Benefit | How it works | Equivalent monthly amount |
|---|
|-----------|--------------|--------------------------|
| FGTS (8%) | Company deposits 8% of salary | R$ 280 |
|---|---|---|
| Christmas Bonus | One extra salary per year (1/12 per month) | R$ 292 |
| Vacations + 1/3 | 30 days + additional 1/3 (1/12 per month) | R$ 389 |
| Meal Voucher | IT/Services Market Average | R$ 700 |
| Transport Voucher | Maximum discount 6% in salary | R$ 200 |
| Medical aid | Company pays ~80% | R$ 400 |
| INSS employer (20%) | Company pays in addition to salary | R$ 700 |
| Total Benefits | R$ 2.961 |
Actual employee cost to company: R$ 3.500 + R$ 2.961 = R$ 6.461/month
For the freelancer to match this package, they need to invoice at least R$ 6.461 plus taxes (~10–15%). This means R$ 7.000-7,200/month gross to equal a CLT of R$ 3.500.
Full equivalence table
| Gross CLT Salary | Liquid CLT (approx.) | Freelancer needs to invoice |
|---|
|-------------------|---------------------|---------------------------|
| R$ 2.000 | R$ 1.820 | R$ 3.800 |
|---|---|---|
| R$ 3.000 | R$ 2.700 | R$ 5.700 |
| R$ 3.500 | R$ 3.100 | R$ 6.650 |
| R$ 4.000 | R$ 3.500 | R$ 7.600 |
| R$ 5.000 | R$ 4.300 | R$ 9.500 |
| R$ 8.000 | R$ 6.500 | R$ 15.200 |
| R$ 15.000 | R$ 11.000 | R$ 26.000 |
*Estimates considering all average benefits plus INSS, health, vacation and 13th paid by the freelancer.*
Real scenario: Maria, web developer
Maria CLT: gross R$ 6.000 salary in medium-sized company
Maria freelancer: to match this package
Maria freelancer earning R$ 8.000/month thinks she is earning more than the CLT of R$ 6.000. In the real account, she regressed.
The Hidden Costs of Freelancing
In addition to the benefits that CLT covers, the freelancer has costs that CLT does not:
The Hidden Benefits of Freelancing
The account is not just financial. Freelancers have advantages that money can't buy:
How to use the equivalence table to trade
If a client offers R$ 100/hour for a project and you come from a CLT of R$ 5.000, use the table: you need to invoice ~R$ 9.500/month. With 80 billable hours/month, your minimum is R$ 118,75/hour. The R$ 100 offer is below your floor. Trade or decline.
When to transition (practical recommendations)
Frequently asked questions
Can I have CLT and freelance at the same time?
Yes, there is no legal fence. The caveat is the employment contract — some have a non-competition or exclusivity clause. Read before. Other than that, you can have CNPJ MEI and CLT employment simultaneously.
Is the freelancer entitled to FGTS?
No. FGTS is an exclusive benefit of the CLT worker. As a freelancer, you need to build an equivalent reserve on your own.
How to declare freelance income on IR?
If it is MEI: the MEI has its own statement (DASN-SIMEI) and you declare the pro-labore in the IRPF. If you are an individual: use the carnê-leão monthly and include it in the annual statement. We recommend an accountant to avoid fines.
Which tax regime is best for freelancing?
For billing up to R$ 6.750/month: MEI (fixed R$ 80,90). For billing between R$ 6.750 and R$ 25.000/month: Simples Nacional (~6%). Above: Consult an accountant to evaluate Assumed Profit.
How to get clients as a freelancer?
Start with the network of contacts (former colleagues, friends). Then: LinkedIn, platforms (99freelas, Workana, Upwork), online portfolio. The first 3 customers are the hardest — after that, referrals tend to flow.
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[Calculate how much you need to make as a freelancer](/calculators/freelancer) — Enter your current salary and find out the equivalent billing considering all the benefits.
