How much does it cost to hire a receptionist in Brazil?
A receptionist on a formal Brazilian employment contract (CLT) costs far more than their salary. With a BRL 2,000 salary, a BRL 220 transportation voucher and a BRL 600 meal voucher, the cost is BRL 3,356 a month under Simples Nacional and BRL 4,021 under Lucro Presumido. The calculator shows each part: 13th-month salary, vacation, FGTS, severance fine and payroll charges.
What does the calculator show?
You enter the company's tax regime, the salary, the transportation voucher and the meal voucher. It returns:
- The cost per month, with each provision and each charge on its own line.
- The cost per year, which is the monthly cost times twelve.
- The cost per hour worked, which is the monthly cost divided by 220 hours, the standard monthly workload under the CLT.
- How much it comes to for every BRL 1.00 of salary.
How is the math done?
First, the provisions. They are money you set aside every month to pay later:
- 13th-month salary: one salary per year, divided by twelve. That's 8.33% of the salary per month.
- Vacation plus one third: one and a third salaries per year, divided by twelve. That's 11.11% of the salary per month.
Then, the payroll charges. They apply to the base, which is the salary plus the month's 13th-salary and vacation provisions:
- FGTS: 8% of the base.
- Severance fine provision: 40% of the FGTS deposited, set aside month by month.
- Only outside Simples: employer INSS of 20%, third-party contributions of 5.8% (Sistema S, INCRA, SEBRAE and salário-educação) and work accident insurance (RAT) of 1% to 3%, depending on the risk level of the CNAE.
Finally, the benefits:
- Transportation voucher: the company pays it all and deducts up to 6% of the salary on payroll. The cost is only what exceeds that.
- Meal or food voucher: counts in full.
Why does the company's tax regime change the math so much?
Under Simples Nacional, in annexes I, II, III and V, the company's social security contribution is already included in the DAS. That's why employer INSS, third-party contributions and RAT don't show up again on the payroll.
Under Lucro Presumido and Lucro Real, these charges are paid separately. Annex IV of Simples (construction, cleaning, security) also pays separately. Companies in annex IV should choose the Lucro Presumido or Real option in the calculator.
The calculator opens on Simples because it's the most conservative calculation: without the separately paid charges, the cost comes out lower.
A worked example
These are the values the calculator opens with: a BRL 2,000.00 salary, a BRL 220.00 transportation voucher, a BRL 600.00 meal voucher and a 2% RAT for companies outside Simples.
| Line | Simples Nacional | Lucro Presumido or Real |
|---|---|---|
| Salary | BRL 2,000.00 | BRL 2,000.00 |
| 13th-month salary | BRL 166.67 | BRL 166.67 |
| Vacation plus one third | BRL 222.22 | BRL 222.22 |
| FGTS | BRL 191.11 | BRL 191.11 |
| 40% fine provision | BRL 76.44 | BRL 76.44 |
| Employer INSS | BRL 0.00 | BRL 477.78 |
| Third-party contributions | BRL 0.00 | BRL 138.56 |
| Work accident insurance (2% RAT) | BRL 0.00 | BRL 47.78 |
| Transportation voucher (company's share) | BRL 100.00 | BRL 100.00 |
| Meal or food voucher | BRL 600.00 | BRL 600.00 |
| Total per month | BRL 3,356.44 | BRL 4,020.56 |
| Per year | BRL 40,277 | BRL 48,247 |
| Per hour worked | BRL 15.26 | BRL 18.28 |
| For every BRL 1.00 of salary | BRL 1.68 | BRL 2.01 |
In the results box the calculator rounds: BRL 3,356 a month under Simples and BRL 4,021 under Lucro Presumido. And that's one person, during business hours, with vacations and absences.
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How should I use the result?
- Take the math to your accountant. The calculator is an estimate, not a payroll calculation. They know your company's classification and your collective agreement.
- Add what's been left out. Overtime, night shift premium, hazard pay, health insurance, collective agreement terms, turnover and the time of whoever trains the person aren't in the math.
- Think about the hours you need to cover. One person covers their own shift. Nights and weekends need more people, and the math repeats for each extra person.
- Compare by cost per hour. It's the fairest way to compare people, tools and outsourcing.
Frequently asked questions
- Does a Simples Nacional company pay employer INSS on the salary?
- In annexes I, II, III and V, no: the company's contribution is already included in the DAS. Annex IV pays separately, like Lucro Presumido and Lucro Real.
- Why does FGTS apply to the 13th-month salary and vacation?
- Because both are also pay when they come due. That's why the FGTS base is the salary plus the two provisions, not the salary alone.
- Why set aside the 40% fine if I don't plan to fire anyone?
- Because if a dismissal happens, the fine comes due all at once. Setting a little aside each month keeps the real cost in view. The extra 10% contribution that used to exist alongside it was abolished by Law 13,932/2019 and isn't in the math.
- How much does a receptionist cost per hour?
- In the example, with a BRL 2,000 salary, it comes to BRL 15.26 per hour under Simples and BRL 18.28 under Lucro Presumido, dividing the monthly cost by 220 hours.
- Does the calculator replace my accountant?
- No. The percentages are the ones in Brazilian labor law, not CertuAI measurements. Confirm with your accountant before deciding.
