Net Pro-Labore Calculator
Calculate a partner net pro-labore after deducting the 11% INSS and withholding income tax. Know how much a business owner actually takes home each month.
Líquido (R$)
—
Pró-labore: partner compensation in Brazil
Pró-labore is the salary a partner pays themselves for actively working in their own company. Profit distributions are currently income-tax exempt for individuals in Brazil, but pró-labore works differently. It counts as labor income, so it triggers INSS (an 11% employee share plus a 20% employer share on the gross amount) and IRRF at the progressive tax table. Take a R$ 5,000 pró-labore: it generates roughly R$ 550 in employee INSS, R$ 1,000 in employer INSS, and IRRF on top of that. Under LC 123/2006, MEIs are exempt from mandatory pró-labore, while Simples Nacional companies may or may not pay it. The classic optimization is to set pró-labore at the legal minimum (the federal minimum wage) and pay out the rest as a dividend distribution, which is tax-free for the individual partner. The 2024 tax reform proposals could change that, since the taxation of dividends is under review.
Applications and context
This shows up in PJ accounting, corporate structuring, partner compensation policies and tax planning. It matters most for IT professionals, doctors, lawyers and consultants operating as PJ. Get the pró-labore versus distribution split right and you can save thousands of reais a year.
FAQ
Is pró-labore mandatory? For most LTDA and SA partners who actively work in the company, yes. MEIs are off the hook. The Receita Federal expects at least one partner to draw pró-labore so that INSS contributions are justified.
What's the minimum amount? The federal minimum wage, R$ 1,412 in 2024. Some accountants suggest staying a touch above it to avoid drawing scrutiny.
Pró-labore vs dividend — which pays less tax? Dividends, for as long as they stay exempt. Pró-labore carries INSS and IRRF, whereas dividends only hinge on the company's regime (Lucro Real, Presumido or Simples).
Related Tools
NPV (Net Present Value) Calculator
Compute project Net Present Value (NPV) from a cash flow series and discount rate. Decide if a project adds value (NPV > 0).
Superheat Degree
Compute the superheat of a refrigeration system, ΔT = T_suction − T_evaporation(saturation), how much hotter the refrigerant vapor is than its saturation temperature at the evaporator pressure. Proper superheat (typically 5–10 °C) ensures only vapor (no liquid) reaches the compressor, protecting it from liquid slugging. Too much superheat reduces capacity. It is controlled by the expansion valve. Enter the suction and saturated evaporation temperatures.
CDB Gross vs Net (Regressive Tax)
Computes gross and net CDB yield applying Brazilian regressive income tax by tenor.
Extraction Yield (Solid)
Compute the yield of a solid-liquid extraction, Y = (extract mass / sample mass)·100%, the fraction of raw material extracted by the solvent. It is used in processes such as the extraction of oils, caffeine, pectin, dyes and bioactive compounds from plant matrices. The yield assesses extraction efficiency and guides the optimization of solvent, temperature, time and solid-liquid ratio. Enter the extract mass and the sample mass.
Gross and Net Rental Yield
Enter monthly rent, property price and yearly costs: gross = rent·12/price and net = (rent·12 − costs)/price, both returned as percentages.
Pro-Rata Rent Calculator
Compute pro-rata rent for partial months (move-in/out). Rent × days/month.
The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.