Fator R: how payroll and revenue determine the comparison
For activities subject to Fator R, the eligible payroll-to-revenue ratio participates in determining the Simples Nacional annex. The activity, reference period and payroll components must be checked together.
Source article last reviewed: . English/Spanish content prepared on 29 October 2026.
The 28% reference
For covered activities, a ratio at or above 28% is a criterion for Annex III treatment; below the threshold, the corresponding Annex V rule applies. Confirm the actual activity before using the comparison.
Build the numerator and denominator correctly
Compare payroll admitted by the rules with gross revenue in the relevant reference period. Payroll is not simply contractual salary: verify the amounts paid and eligible charges. Do not add owners’ remuneration twice. Starting-activity and zero-revenue situations have specific rules.
Compare the complete cost
A change in owners’ remuneration affects contributions and personal tax as well as the company’s calculation. A lower company-tax estimate does not automatically mean a better combined outcome.
Use the calculator to organize a scenario, then validate the supporting records, dates and applicable treatment in the contracted review before changing the routine.
Informative content. A case-specific analysis requires a contracted service and reliable records.
Official references
Related services and resources
Read this page in another language