Learn how to use DNIT’s Consulting Price Table, RAIS and CBO to justify professional fees, labor charges and team costs in consulting engineering estimates.
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The professional-fee reference in consulting engineering should not originate from a value chosen by experience, a generic internet search or the fees of a specific professional. To build an auditable estimate, the Administration must demonstrate the source of the remuneration assigned to each role, which occupation was used as a comparable, which region and reference date were considered, and how the fees were converted into labor cost.
TCU’s Public Works Cost Engineering Guide, published in 2026, presents a practical hierarchy of sources for this work. DNIT’s Consulting Price Table is one of the central references because it publishes professional categories, methodology and calculation records. RAIS and CBO make it possible to build occupational and regional cuts. PNAD Contínua, reference systems, technical entities and collective bargaining instruments can complement the analysis. Estimate quality depends less on choosing a single table and more on documenting why the reference represents the team actually required.
Why professional fees are a critical assumption in consulting engineering
The formation of professional fees in consulting engineering is part of structuring the estimate and the procurement model for the technical service. For a complete view of the control framework, see What TCU verifies in the procurement of engineering works and services.
In design, supervision, management, studies, technical opinions and other predominantly intellectual services, specialized labor often accounts for a significant share of cost. Small changes in base fees can propagate through social charges, benefits, administrative costs and other components of price formation.
The difficulty is that “engineer” is not a homogeneous unit. Specialty, seniority, responsibility, regional availability, required experience, work arrangement and mobilization conditions all affect the remuneration market.
For this reason, a spreadsheet may be mathematically correct and still be technically weak if the starting fee assumptions are not based on a source comparable to the required profile.
TCU accepts multiple sources, but requires consistency and traceability
The 2026 Guide lists sources that can support estimates of consulting engineering fees. They include DNIT’s Consulting Price Table, SINAPI, SICRO, references from public entities and companies, RAIS, PNAD Contínua, collective bargaining agreements and supplementary private sources.
The list should not be read as authorization to choose any convenient value. Each source answers a different question.
- a consulting reference table may provide categories and costs already structured for procurement;
- RAIS may show remuneration observed in formal employment with occupational and territorial cuts;
- CBO makes it possible to define which occupation is being measured;
- PNAD Contínua broadens the view of the labor market;
- collective bargaining agreements establish wage floors and specific conditions;
- private research may fill gaps, but should not replace an available official source without justification.
The calculation record should state the role fulfilled by each source.
DNIT Consulting Price Table: why it is a strong reference
DNIT maintains its own reference-cost structure for consulting engineering. It is used for activities related to planning, studies, design, supervision, management, environmental work, expropriation, resettlement and other technical functions associated with infrastructure.
TCU records that the use of the DNIT reference for consulting engineering was examined in precedents such as Plenary Decisions 2,215/2012, 311/2013 and 2,438/2013. The value of the system lies not only in the published figures, but also in the existence of methodology and calculation records.
In 2026, DNIT published January and April reports for the Consulting Price Table. Bulletin No. 01/2026 also announced an update to the labor-report methodology, including new categories and revised treatment of junior and mid-level professionals in certain professions. This reinforces an operating rule: the estimator should verify the current version and the occurrence report before using the table.
Professional fees, labor cost and selling price are different quantities
One of the most common mistakes is to compare market remuneration directly with the monthly value of a consulting cost composition.
Professional fees are only one component of cost. DNIT’s methodology for consulting engineering labor structures cost from components such as:
- professional fees;
- social and labor charges;
- supplementary charges;
- additional charges, where applicable.
Then, service price formation may involve other consulting-structure components, direct expenses, administration, BDI or a multiplier factor depending on the methodology adopted.
Therefore, RAIS remuneration for a given occupation cannot be directly compared with a monthly or hourly consulting rate without reconciling the underlying bases.
CBO: the filter that defines which occupation is being compared
The Brazilian Classification of Occupations (CBO) is the official system for identifying and coding occupations in the Brazilian labor market. It is classificatory: it recognizes and describes occupations, but does not regulate professions.
For fee research, CBO helps avoid excessive aggregation. Instead of searching only for “engineering,” it is possible to select the occupation most closely aligned with the required role and document the code used.
This choice must be technically justified. A contractual position called “specialist engineer” may not correspond directly to a single CBO title. The Administration should analyze activities, required education, responsibility and experience to define the comparable occupation.
CBO is therefore a bridge between the role description in the Terms of Reference and the statistical data used in the estimate.
RAIS: how to turn formal-employment data into a fee reference
The Annual Social Information Report (RAIS) consolidates formal-employment information and enables analysis of remuneration, employment relationships, economic activity and territorial distribution. TCU highlights RAIS as a useful source for consulting engineering estimates and records its use by technical units in price analyses.
In June 2026, the Ministry of Labor and Employment released the RAIS 2025 results, including tables, dashboard, technical note and microdata. This makes it possible to work with a recent official database while respecting the inherent lag of annual statistics.
A structured fee analysis may combine:
- occupation CBO;
- state or relevant region;
- economic activity or employer profile, when useful;
- reference period;
- selected statistical measure;
- number of employment relationships supporting the result.
The last item is important. A value obtained from a very small sample may not represent the market with sufficient stability.
Mean, median and percentile: the statistical number must be explained
Mean remuneration is intuitive, but it can be influenced by a few extreme values. The median shows the central point of the distribution and can be more robust when dispersion is high. Percentiles help represent roles requiring experience or qualifications above the occupation’s standard profile.
There is no universal rule requiring every estimate to use a mean, median or specific percentile. The method must reflect the profile being contracted.
If the Terms of Reference require a professional with extensive experience, rare certifications, work on a complex project and coordination responsibility, automatically using the average remuneration of all employment relationships in a CBO may underestimate the market. The correct approach is to demonstrate the adjustment and, if necessary, use more than one source for consistency testing.
Regional cut: why a national table may not represent the local market
RAIS makes it possible to see territorial differences that a national reference may dilute. The material released by MTE for RAIS 2025 itself shows different average remuneration across Brazilian states.
In consulting engineering, the service location may affect professional availability, mobilization requirements, per diem, accommodation and attraction premiums. These effects should not all be hidden in base fees: some belong to direct expenses or logistics. Even so, the regional cut helps verify whether the fee assumption is compatible with the relevant market.
When procurement is national in scope or allows remote work, the Administration should explain which market it is using as its reference.
Contractual seniority should not be confused with a statistical title
Junior, mid-level, senior, specialist, coordinator and technical lead are classifications used in organizational structures and consulting references. RAIS and CBO do not necessarily reproduce this hierarchy in the same way.
For this reason, the supporting memorandum needs to establish equivalence.
| Contractual element | Required evidence |
| Role | planned activities and responsibilities |
| Education | required degree, specialization or certifications |
| Experience | minimum duration and nature of experience |
| Reference CBO | statistically comparable occupation |
| Seniority | criterion used to differentiate levels |
| Fee source | DNIT, RAIS, collective bargaining instrument or another source |
| Reference date | month/year to which the value refers |
This matrix prevents a seniority requirement from being converted into an arbitrary percentage applied to average fees.
DNIT and RAIS do not need to produce the same value
Differences between sources are expected because they measure different things.
DNIT’s Consulting Table is a reference built for estimating consulting engineering services, with its own categories and methodology. RAIS observes formal employment relationships actually reported in the market. One source is normative/referential for a procurement context; the other is statistical.
If the values are close, confidence in the assumption increases. If they are far apart, the divergence should be investigated.
Possible causes include:
- seniority differences;
- territorial cut;
- professional specialty;
- reference date;
- company size;
- nature of the activities;
- composition of the value being compared;
- scarcity of the occupation;
- benefits or components not included in the statistical remuneration.
The technical response is not to automatically choose the lowest or highest value, but to explain which source is better aligned with the scope.
PNAD Contínua: when it helps
PNAD Contínua, produced by IBGE, is another official source for labor-market analysis. Its sampling design and groupings differ from RAIS, which focuses on formally reported employment.
It can be useful for checking income and labor-market trends, especially when the Administration wants a broader view. For a highly specific technical role, however, the available occupational or regional breakdown may not provide the necessary granularity.
In that case, PNAD works better as a consistency source than as the sole parameter for contractual fees.
Collective bargaining agreement and professional wage floor: a minimum reference is not necessarily a market price
Collective bargaining instruments may define wage floors, supplements, benefits and other obligations that affect labor cost. They must be observed when applicable.
However, a wage floor should not be confused with the typical remuneration of a senior professional or specialist. The floor serves a legal and economic function distinct from market research.
The supporting memorandum should separate:
- minimum legal or collective obligation;
- adopted market remuneration;
- benefits and supplementary charges;
- mobilization and stay expenses.
Private sources should be supplementary when a suitable official source exists
Employment and remuneration websites may provide useful information, especially for new occupations or markets with poor coverage in public databases. But private data may have opaque methodologies, self-reported samples or results that are difficult to reproduce later.
TCU’s Guide cites the salario.com.br portal as a supplementary possibility when suitable official sources cannot be found. The key word is supplementary.
In public procurement, the Administration gains robustness when it prioritizes reproducible sources and retains evidence of the research performed.
How to build a memorandum of fee assumptions by role
The technical deliverable should allow another professional to reconstruct the decision without depending on an oral explanation from the spreadsheet’s author.
A minimum structure may contain:
| Field | Content |
| Contractual role | name used in the team |
| Activities | summary of what the professional will perform |
| Education and experience | requirements of the Terms of Reference |
| CBO | reference code and title |
| Primary source | DNIT, RAIS or another source |
| Comparison source | second independent reference |
| Region | Brazil, state, region or defined market |
| Reference date | data period |
| Statistic | mean, median, percentile or reference value |
| Fee value | adopted remuneration |
| Adjustments | update, seniority or justified equivalence |
| Charges | separate calculation record |
| Final cost | labor cost after applicable charges |
The “comparison source” field is particularly useful for roles that concentrate value or show large variations across databases.
Team ABC Curve: focus validation where the economic impact is greatest
Not all roles carry the same weight in the estimate. A team may have dozens of categories, but only a few account for a large share of total cost.
The same ABC Curve logic used for construction inputs can be applied to the consulting team: rank roles by economic impact and deepen validation of the most relevant ones.
For Category A roles, it is worth checking at least two sources, seniority fit, regional availability and the charge calculation record. For low-materiality roles, one suitable official source may be sufficient.
This makes research effort proportional to the risk of error.
Technical hours: professional fees alone do not define the deliverable cost
After choosing the cost of each category, effort still needs to be estimated. A project does not cost more simply because it uses expensive professionals; cost depends on the combination of hourly cost, required hours, productivity and support structure.
The estimate needs to keep two assumptions separate:
role cost = professional's monthly or hourly cost
deliverable cost = role cost × required effort + other applicable resources
Mixing the two stages makes it difficult to identify whether a price divergence results from fees, number of hours or productivity.
O artigo sobre consulting engineering pricing according to TCU aprofunda a formação completa do preço, incluindo equipe, esforço, despesas e fator de remuneração.
Consulting engineering and payroll tax relief require careful classification
The 2026 Guide states that engineering and architecture companies classified under CNAE group 711 generally remain under the ordinary social-security regime addressed by the document, without automatically transferring the construction-sector payroll tax relief system to consulting services.
This point avoids a frequent error: using labor charges from construction work to form the cost of a design or supervision team without checking the activity classification.
The tax treatment must be validated for the specific case, but the estimating principle is stable: fees, charges and the social-security regime must belong to the same assumption.
How to update values from a source with an earlier reference date
The update should preserve the nature of the data. It is not appropriate simply to apply a general index to any fee value without checking whether the source itself has a more recent publication.
A recommended sequence is:
- look for an update from the original source;
- check for methodological changes;
- if no new data exists, define an index compatible with the nature of the cost;
- record the update period and formula;
- test the result against another contemporary source.
As of September 2026, for example, DNIT provides consulting reports for January and April 2026 and published methodological bulletins in the same year. These versions should be checked before indexing an older value.
Recurring errors in fee research
The most common problems are methodological, not arithmetic:
- state fee values without a source;
- use national remuneration for a restricted regional market without analysis;
- compare RAIS remuneration with a consulting rate;
- choose a CBO based only on its title, without comparing activities;
- apply an arbitrary percentage to convert junior into senior;
- use a collective wage floor as if it were market remuneration;
- use a private source when a suitable official source exists;
- ignore the reference date;
- update old data without checking for a new publication;
- mix charges from different social-security regimes;
- fail to document the number of employment relationships or sample quality;
- validate all roles with the same level of effort, ignoring materiality.
Checklist for estimating a consulting engineering team
Before approving the spreadsheet, verify whether:
- each role has an activity description;
- education, experience and responsibility are consistent with seniority;
- there is a CBO or a comparability justification;
- the fee source is identified;
- the reference date is recorded;
- the territorial cut is compatible with the procurement;
- the statistical measure was explained;
- economically relevant roles have a comparison source;
- fees were separated from charges and other costs;
- the working-hours basis used for monthly/hourly conversion is documented;
- the social-security regime is consistent with the activity;
- the number of hours or months derives from the deliverable effort;
- the version of DNIT’s Consulting Table was checked, when used;
- DNIT’s occurrence report was consulted;
- the supporting record allows reproduction by a third party.
How A3A Engenharia structures the labor reference
In Cost Engineering, fee research should be integrated into the complete estimate architecture. A3A Engenharia treats the professional role as a traceable assumption: requirement → comparable occupation → source → reference date → fees → charges → hourly cost → effort → deliverable price.
O serviço de Cost Engineering for Engineering Works and Services pode estruturar memórias de honorários, equipes, horas-técnicas, encargos e fatores de formação de preço. Em contratos recorrentes ou sob demanda, os Ongoing Consulting Engineering Services podem ainda combinar HTE, LPU e ordens de serviço com bases documentadas de remuneração.
Final considerations
The best fee reference is not necessarily the lowest, highest or most recent value found. It is the value whose origin, comparability and transformation into cost can be demonstrated.
DNIT’s Consulting Price Table provides a structured reference for consulting engineering. RAIS and CBO add statistical and regional evidence. PNAD Contínua, collective bargaining instruments and other sources help test fit. When these layers converge, the Administration reduces subjectivity in the estimate.
The central discipline is to separate the stages. First, define the role. Then choose the comparable occupation. Next, research the fees and document the reference date. Only then should charges, supplementary costs, effort and the other price components be added.
This chain transforms a fee assumption — normally vulnerable to challenge — into cost-engineering evidence.
Technical references
[1] TRIBUNAL DE CONTAS DA UNIÃO. Cost Engineering in Public Works — A guide of questions and answers. Brasília: TCU, 2026. Item 8.2.1 — reference remuneration sources for consulting engineering.
[2] DEPARTAMENTO NACIONAL DE INFRAESTRUTURA DE TRANSPORTES. Consulting Engineering — Consulting Price Table and Cost Manuals. Available at: [DNIT — Consulting Engineering](https://www.gov.br/dnit/pt-br/assuntos/planejamento-e-pesquisa/custos-referenciais/engenharia-consultiva-2).
[3] DEPARTAMENTO NACIONAL DE INFRAESTRUTURA DE TRANSPORTES. Consulting Price Table Reports. Updated July 3, 2026. Available at: [DNIT — Consulting Table Reports](https://www.gov.br/dnit/pt-br/assuntos/planejamento-e-pesquisa/custos-referenciais/engenharia-consultiva-2/tabela-de-precos-de-consultoria-1/relatorios).
[4] DEPARTAMENTO NACIONAL DE INFRAESTRUTURA DE TRANSPORTES. Bulletin No. 01/2026 — Consulting Engineering. Update to the labor cost report. Brasília, April 1, 2026. Available at: [DNIT — Bulletin No. 01/2026](https://www.gov.br/dnit/pt-br/assuntos/planejamento-e-pesquisa/custos-referenciais/engenharia-consultiva-2/informativos/informativo-no-01-2026-engenharia-consultiva.pdf).
[5] MINISTÉRIO DO TRABALHO E EMPREGO. RAIS 2025. Results, tables, dashboard, technical note and microdata. Updated June 17, 2026. Available at: [MTE — RAIS 2025](https://www.gov.br/trabalho-e-emprego/pt-br/assuntos/estatisticas-trabalho/rais/rais-2025).
[6] MINISTÉRIO DO TRABALHO E EMPREGO. Brazilian Classification of Occupations — CBO. Available at: [MTE — CBO](https://www.gov.br/trabalho-e-emprego/pt-br/assuntos/cbo).
Frequently asked questions
TCU identifies several possible sources. DNIT’s Consulting Price Table is a structured reference; RAIS and CBO help build occupational and regional cuts; PNAD, collective bargaining instruments and other sources may complement the analysis depending on the scope.
Yes. TCU’s Guide recognizes RAIS as a useful official source and highlights the possibility of applying filters by CBO and region. The value must be compatible with the role, seniority, reference date and relevant market.
CBO identifies and codes occupations. It helps define which occupational group will be researched in databases such as RAIS, but it does not replace the contractual role description or regulate the profession.
No. RAIS remuneration is only one component. Labor cost may include social, labor and supplementary charges and other incidences. The service selling price may also include expenses and additional components.
No. They are sources of different natures. Divergence may result from seniority, region, reference date, specialty and methodology. The Administration should investigate the difference and justify the reference best aligned with the scope.
TCU’s Guide mentions it as a supplementary source when suitable official sources cannot be found. In public procurement, official and reproducible sources should be prioritized whenever they are suitable.
Contractual seniority should be translated into experience, responsibility and technical-requirement criteria. It is not appropriate to apply arbitrary percentages to a CBO average without documenting equivalence.
The reference date should be compatible with the estimate date. Before updating old values by index, check whether the source itself has published a more recent version and record any update applied.
Complementary technical materials
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- Cost Engineering for Engineering Works and Services: quantities, cost compositions, BDI and reference database
- Ongoing Consulting Engineering Services: on-demand support and technical governance
- Technical Planning for Engineering Procurement: strategy, requirements, risks and documentation
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- Consulting engineering pricing: how to build the estimate according to TCU
- Deliverable-based pricing in engineering services: when to use it and how to structure measurement
