Faced with a recession scenario in which it is more difficult for companies to raise revenue, it is crucial to know to cut security costs. And tax costs, as a rule, occupy the top positions. However, save taxes is no simple task, requiring deep knowledge of the peculiarities of each business, the limits of legality and complex tax laws.
In this context, specifically turning our attention to the specific features associated with the provision of medical services, it must have knowledge of the forms of taxation imposed on the practice of medical activity, either as a standalone or through a legal person.
The first question that arises is about the advantage of the company opening for the practice of medical activity. That’s because most have any questions about taxation incident to their activity. The opening of the company to provide medical services to hospitals or medical clinic opening to tax as a corporation, it may be advantage in relation to self-employment.
The arising from the practice of medicine as an autonomous revenue will be taxed on income tax, based on a sliding scale, ranging from 7.5% to 27.5%, with the possible use of book block, and suffer the incidence of Tax on services of any kind – ISSQN, which is done by charging a fixed annual amount.
On the other hand, the provision of medical services can be given by a legal person, along with being subject to the incidence of more taxes, requires special attention regarding the company’s birth itself, ie what the corporate guise it take when preparing the social contract, it can occur in various ways, but the most managed in medical practice are as follows: i) businesswoman company under the limited liability regime; ii) simple society; iii) and simple society in the form of a limited liability company.
Important to note that currently the practice of medicine under the guise of a legal entity without a partner, can occur through EIRELI, and the IRS recently revealed that a doctor can be a EIRELI, subject to the taxation of corporations ( Inquiry no 272 – Cosit – Date September 26, 2014).
Whatever form of constitution of the legal entity (EIRELI, Sociedade Simples or Sociedade Empresária), she framing it as micro or small business, you can opt for taxation at the National Simple regime. The provision of medical services is subject to table conveyed by Annex VI of the LC 123 2006, in which the percentage to be applied on billings begins with 16.93% – for billing up to R $ 15,000 monthly average – and goes up to 22 45% – for companies with revenues up to 300,000 monthly average.
The vast majority of doctors have their companies classified in the presumed income. In this method, companies are taxed at 11.33% on 32% of its turnover, considering federal taxes and a further 5% of ISSQN (remembering that simple societies composed solely by doctors and which do not have entrepreneurial character can pay a fixed annual amount by number of members). In addition to the incident percentage on sales, medical clinics pay more 27.8% of the gross payroll, referring to the Employer INSS.
As we can see, the percentage of national single starts higher than a clinic would pay if it were deemed income – 16.93% versus 11.33% the simple deemed income (over 5% ISSQN or annual fixed ISS). However, the percentage of national single also includes the INSS – Employer, saving the 27.8% levied on the company’s payroll that uses this mode.
Our tax laws guarantee some medical clinics, opting for the presumed profit regime, providing “hospital services” the benefit of taxation at reduced tax bases, where the calculation of income tax and Social Contribution on Net Income is done with based on 8% and 12%, respectively, and not on the basis of 32% of total revenues. This benefit is a reduction of up to 75% of the amount to be paid under the said taxes.
Therefore, physicians should be very careful while making the taxation mode option of their companies. No doubt it is an important decision to keep the company healthy, as are several variants to be considered for choosing the less severe tax system in order to reduce the tax cost.