How it works
Receiving income as an individual
Carnê-leão (monthly income tax prepayment for self-employed individuals) goes up to 27.5%, and INSS (social security contribution) is still paid on top. As a company under Simples Nacional (simplified regime for small businesses), the starting bracket of Annex III is 6%. This applies to a private practice, to a multiprofessional clinic (speech therapy, psychology, occupational therapy, physiotherapy) and to a professional who works at several clinics.
Legal basis: tabela progressiva do IRPF; LC 123/2006, Anexo III.
Applies from now on
Simples Nacional in the wrong annex
A clinic with payroll below 28% of revenue falls into Annex V, which starts at 15.5%. Adjusting the pró-labore (partners' salary) and payroll can move it to Annex III. This is called Fator R, it is recalculated every month, and what was overpaid because of the wrong annex is recovered by amending the PGDAS (monthly Simples Nacional return).
Legal basis: LC 123/2006, art. 18, §5º-J e §5º-M.
Recovers the last 5 years
Lucro Presumido (presumed-profit regime) without hospital equivalence
Hospital services have a calculation base of 8% for the IRPJ (corporate income tax) and 12% for the CSLL (social contribution on net profit), the same as construction, instead of the 32% for services in general. It requires a business company (sociedade empresária) and a structure that complies with Anvisa (Brazil's health regulator) rules. A clinic that meets the requirements and has never applied has five past years to recover.
Legal basis: Lei 9.249/1995, art. 15, §1º, III, "a"; STJ, REsp 1.116.399.
Recovers the last 5 years
How we work with you
- Fator R calculated month by month, with pró-labore and payroll adjusted for Annex III
- Amendment of the PGDAS for the last 5 years where the annex was wrong
- Qualification for hospital equivalence when the structure allows it
- Individual professionals who move to a company without interrupting patient care
What usually comes up
A multiprofessional clinic in Annex V for years, with payroll just below 28%: a pró-labore adjustment changes the annex, and the amendment recovers the past.
A typical case, with no figure: yours comes from the review.