Fator R calculator

Estimate the payroll-to-revenue ratio over the relevant accumulated period and the distance to the reference threshold. Confirm activity eligibility and the components used before making a decision.

Scenario inputs

Gross revenue — last 12 months (BRL)Eligible payroll and charges — 12 months, excluding owners’ remuneration (BRL)Owners’ remuneration — 12 months (BRL)

Check activity eligibility and the payroll components admitted by the rules. Owners’ remuneration must not be counted twice.

Preliminary result

Fator R: 27.5%
Combined payroll used: R$165,000.00
Payroll at the 28% reference: R$168,000.00
Additional payroll to the reference: R$3,000.00

The ratio is below the 28% reference.

2026 parameters. All amounts are in Brazilian reais (BRL). Informative estimate only: confirm the inputs, period, eligibility and applicable rules in a contracted review before changing a filing or remuneration.

Informative content. A case-specific analysis requires a contracted service and reliable records.

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