L2  2.5 x ceiling: 21188.875 | 2 x ceiling (CLT art. 444): 16951.1
L4a CLT cost at R$ 10,000: 185,333.33 (multiplier 1.5444); PJ invoice: 120,000.00
L4b Simples payroll-only multiplier: 1.2356
L4a PJ Anexo III net (IRPF zero on R$ 2,800/month in 2026): 104,904.00
L4b CPP paid inside an Anexo III DAS, as % of revenue and of a payroll at 28% of revenue:
    RBT12   150,000: effective DAS  6.00%, CPP 2.60% of revenue,  9.30% of payroll
    RBT12   500,000: effective DAS  9.97%, CPP 4.33% of revenue, 15.46% of payroll
    RBT12 1,200,000: effective DAS 13.03%, CPP 5.66% of revenue, 20.20% of payroll
    RBT12 3,000,000: effective DAS 16.81%, CPP 7.71% of revenue, 27.53% of payroll
    RBT12 3,600,000: effective DAS 17.51%, CPP 8.16% of revenue, 29.16% of payroll
    RBT12 4,500,000: effective DAS 18.60%, CPP 5.67% of revenue, 20.26% of payroll
L4c hourly cost: 44->42 4.7619%, 44->40 10.0000%
L4d overtime to keep 44h at a 42h cap, reflex 1/6: 8.33%
L4d overtime to keep 44h at a 42h cap, reflex 2/5: 10.00%
L4d overtime to keep 44h at a 40h cap, reflex 1/6: 17.50%
L4d overtime to keep 44h at a 40h cap, reflex 2/5: 21.00%
