Can a Dentist be an Individual Micro Entrepreneur (MEI)? Find out how you, a dentist, can start a business and start closing deals
Do you want to regularize your dental office or are thinking of opening it with everything right, right? When setting up a company, the first question that comes to mind is whether a dentist can be an Individual Micro Entrepreneur (MEI). The answer is quick: No. But we will understand why and what are the alternatives - much more advantageous - for dental professionals.
It is quite common that all the bureaucratic processes for the constitution of a National Register of Legal Entities (CNPJ) can be frightening and, at first, the alternative of formalizing an Individual Microenterprise (MEI) seems to be the most attractive and accessible. But, then, can a dentist be MEI?
Before continuing, let us understand exactly what, after all, the Individual Micro Company is. It was created through Complementary Law No. 128/08 with the aim of removing from the informal market, that is, to formalize self-employed workers and individual entrepreneurs.
The Microempreendedor Individual is a company made up of a person who wishes to formalize as a small business owner and work on his own. He can open a company in his own name and act regularly before the Government.
To constitute an MEI, there are some requirements that need to be considered. Come on. The first is maximum revenue for the microentrepreneur, which should be R $ 81 thousand per year.
And what are the advantages of being MEI?
Well, the first one is the fact of not paying any type of fee to formalize the company, paying much less tax and not having to face bureaucracy. In addition, the professional now has INSS social security coverage.
This means that he now has access to benefits such as retirement due to age and disability, sickness benefit, maternity salary, death pension and imprisonment aid. For that, he will need to contribute, monthly, with the equivalent of five percent of a minimum wage.
Another advantage is being able to hire an employee for much less than it costs for another type of company. You've heard that hiring an employee in Brazil is expensive, isn't it?
Well, with MEI, the entrepreneur can have an employee, with minimum wage, and will only need to pay the following taxes - 11% on the salary; 3% for social security and 8% for FGTS.
Pros and cons of being MEI
You already realized that registering as MEI offers some advantages, besides being a simple and agile process. But there are also some limitations. One of them, you may have already identified, is billing. You did the calculations and understand that your practice can yield much more, right?
In addition, you may need to hire more than one employee. Well, in addition to these factors, it is very important to note that not all professional activities can be classified under the MEI. And is a dentist one of them?
The MEI was created, basically, to make life easier for professionals who worked informally and who did not have any other type of legislation to support them. For this reason, activities that require specific training and that depend on legal regularization were not considered. And that is the case with the dentist and several other regulated professions!
Well, we already know that MEI does not meet your need, but it may help a friend or acquaintance. It's always good to know, right? To check all activities that can be MEI, take a look at the complete table. But now what is your office like?
Calm down, in addition to the help we can offer you for this decision, follow with us in the text and check out the various alternatives. Often, we associate the possibility of having a lighter tax burden only with the MEI. But there are other ways to start a business.
But can a dentist be MEI?
The answer is no. The Individual Microentrepreneur model is a type of formalization created specifically to help very small businesses (such as sacoleiras or informal food traders) to have their registration and also guarantee this type of worker some social benefits, such as the right to retirement or leave Cheers.
The MEI covers only economic activities that are approved every year by the Steering Committee - especially allowing technical activities and that have no other possibility of formalization. In addition, the maximum revenue is low, up to R $ 81,000 per year - which in practice means R $ 6,750.00 per month, leaving out any professional who can seek remuneration above this ceiling.
With the great publicity that the Individual Microentrepreneur receives from public agencies, since it helps to formalize those who previously did not contribute any amount to the Revenue, other modalities of formalization are more blurred and are still little known to the general public. If the lawyer is unable to join the MEI to create a Legal Entity (PJ) it does not mean that he cannot opt for other models - and have good advantages with this choice.
Types of companies that dental professionals can open
EI - Individual Entrepreneur
In addition to MEI, another popular alternative is EI, whose main difference is having an upper billing limit. However, you, as a dentist, will also not be able to use this modality. Like MEI, EI is also for unregulated professions. But, of course, it is always worth having all the information at your disposal - they can be useful for that friend of yours, right?
The EI - Individual Entrepreneur - is a type of company created in the name of the entrepreneur himself. This means that the individual is the owner of the company and cannot have other partners. The holder is responsible for the personal and individual entrepreneur's assets, taking unlimited responsibility for possible debts. This includes the assets that are part of your own assets (houses, land, cars, etc.) and also your spouse's (if you have a community of assets)
EIRELI - Individual Limited Liability Company
Now, finally, we are already talking about modalities, or rather, legal natures that contemplate your case - regulated profession.
Like EI, EIRELI allows the company to be constituted by only one partner - the entrepreneur himself. This modality was created in 2011 and came up with the purpose of ending the practice of the fictitious partner, which was common in Limited Company companies.
Unlike EI, EIRELI allows the partner to separate their private and business assets. Thus, if there is any debt in the business, only the company's equity will be used to pay it off, with the exception of cases of fraud.
Limited Companies - LTDA
LTDAs - limited companies - are a corporate type widely used by Brazilian entrepreneurs, despite being a little more complex. In this model, the social contract has a limited number of members and new people can only be included with the agreement of all members. And, for that, it is necessary to register the entry of new members in a contract update.
In limited companies, the shareholders' private equity is not affected by the company's debts, and capital is provided for in the Articles of Association. Thus, the company is responsible, with its own assets, for its social obligations.
What are the main steps to open your dentistry office?
Well, first, you will define the type, the size of your company. You already know that, as a dentist, it cannot be MEI or EI. So, you need to decide whether to have a partner or not and whether your liability will be limited or not.
That done, the next step is to define the activities you will develop. Because, depending on the CNAEs (National Classification of Economic Activity) you use, you may or may not qualify for the Simples Nacional.
Wow, how many decisions! It looks complicated, but with our help everything is easier. In addition to choosing the legal regime, you want to know how long it will take to open your company and, mainly, how much the accounting service will cost.
Advancing your business
Your dental office will probably be classified as ME - Micro-company (can be EIRELI or LTDA). ME is the Legal Entity whose revenue reaches, at most, R $ 360 thousand per year - which is the limit allowed for the category.
Normally, the MEs taxation regime is Simples Nacional - which has a reduced tax burden and simplified tax collection. All taxes are collected in a single DAS (Document of Collection of the Simple National).
To open your Microenterprise, you will need an accountant to make your life easier. And save your legs!
It is necessary to formulate a social contract and present it to the Board of Trade. You will also need to obtain a business license from the city hall, provide records and licenses with the fire department. But, for all this, we can help you.
Okay, now you have everything regularized, you can and should, issue invoices on the services provided. You can also hire one or more employees and make your office take off!
Source: Contabilizei. Available at: https://www.contabilizei.com.br/contabilidade-online/dentista-pode-ser-mei/. Access on: 01/15/2021.