pj-vs-clt-calculatorlisted

## Dual-mode operation (Code + Cowork) > **HTML through the design system (required).** Whenever this skill produces HTML, load the `comp-html-guidelines` skill first and apply the CompDS design system. This holds even when the user does not ask to "style it" or "make it look good" — every HTML output from this skill goes through the design system. It does not change the methodology below; it only governs the HTML's visual layer. **Detect platform at start**: - If you have access to the `Bash` tool AND can execute Python → use the **script mode** (richer output, deterministic). - If not (e.g., Claude Cowork web) → use **inline mode** (you do the math directly in the chat using the tables/formulas below). Both modes produce the same answer. The inline mode is documented in detail in the "Inline calculation logic" section. ## Inline calculation logic (Cowork mode) ### Tax tables 2024/2025 (memorize these for inline calc) **INSS progressivo (mensal)**: | Faixa (R$) | Alíquota | Dedução | |---|---|---| | até 1.412,00 | 7,5% | 0 | | 1.412,01 – 2.666,68 | 9% | 21,18 | | 2.666,69 – 4.000,03 | 12% | 101,18 | | 4.000,04 – 7.786,02 | 14% | 181,18 | - Teto: R$ 7.786,02 → contribuição máxima R$ 908,85 - Fórmula: `(salario × alíquota) - dedução`. Se salário > teto, INSS = 908,85. **IRPF progressivo (base = salário - INSS)**: | Base (R$) | Alíquota | Dedução | |---|---|---| | até 2.259,20 | 0% | 0 | | 2.259,21 – 2.826,65 | 7,5% | 169,44 | | 2.826,66 – 3.751,05 | 15% | 381,44 | |