Taxes for shift doctors in Brazil: individual or company, an overview
Getting paid as an individual or as a company changes how much you get at the end of the month. This guide explains the path in general so that you arrive more prepared when talking to the accountant. It does not replace this conversation.
Calendoctor Team ·
First, a warning
Tax rules change and depend on your case: city, revenue, type of contract, whether there are employees. Therefore, this guide does not include tax rates or simulations. To decide between an individual and a business, or opening a company, look for an accountant.
Receiving as an individual
From a hospital or clinic (company): there is usually withholding at source, for example income tax and INSS contributions, made by those who pay.
From patients or other individuals: the professional himself calculates and collects the tax every month through Carnê-Leão, in the Federal Revenue system.
The following year, everything is included in the annual income tax return.
Receiving as a company (PJ)
The company issues an invoice and collects taxes from it.
The most common regimes for medical services are the Simples Nacional and the Presumed Profit.
In Simples, medical services may fall into different annexes depending on the relationship between the sheet (including the pro-labore) and the billing, the so-called R factor.
There is also the municipality's ISS and the costs of maintaining the company: accountant, fees, pro-labore.
What to compare with the counter
How much do you make per month, on average, and how much varies.
Who pays: hospitals, clinics, cooperatives, patients.
How much tax and contribution is already withheld today.
Fixed costs of owning a company.
What changes in your retirement and INSS benefits.
With these numbers, the accountant simulates the scenarios for your case.
Organize the numbers throughout the year
Separate received from invoiced: tax is on what came in, in the individual's cash system.
Save notes, receipts, RPAs and proof of retention by month.
It depends on the billing, who pays, the company's costs and the regime chosen. Only a simulation with a counter in your case will answer.
What is Carnê-Leão?
Is the monthly income tax payment that an individual makes on amounts received from other individuals or abroad, through the Federal Revenue system.
What is R factor?
In Simples Nacional, it is the relationship between the payroll (with pro-labore) and billing. It defines in which annex some services, such as doctors, are taxed.
Does Calendoctor calculate my tax?
It shows a management estimate with the effective rate that you inform. It does not replace the official calculation or the counter.
Your shifts and your money, organized.
Download Calendoctor on iPhone or Android. It works offline and starts without an account.
