09/12/2020
Aula Gratuita Utilize estes espaços nas laterais dos slides como um caderno de anotações!
09/12 Dia do Fonoaudiólogo
Empreendedorismo e
Fonoaudiologia
Profª Paula Moura
Fonoaudióloga CRFª 3 - 16524
Especialista em Fluência de Fala
Mestre em Distúrbios da Comunicação Humana
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VOCÊ VAI APRENDER...
- Atuação como autônomo (profissional liberal);
- Atuação como Pessoa Jurídica (PJ);
- Tipos de empresas para Fonoaudiólogos;
- Precificação do seus serviços;
- Materiais para começar um consultório;
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VOCÊ VAI APRENDER...
- Conteúdo para as redes sociais;
- Visibilidade e reconhecimento profissional;
- Bônus especial no final!
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ATUAÇÃO COMO PROFISSIONAL LIBERAL _____________________________________________________________________

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- Alugar ou sublocar uma sala; _____________________________________________________________________

- Esquema de porcentagem;
- Montar seu próprio consultório do zero;
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- Definição de planos e objetivos de acordo com a _____________________________________________________________________

sua realidade e vontade! _____________________________________________________________________

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POSSIBILIDADES PARA PESSOA FÍSICA _____________________________________________________________________

- Profissional liberal → PF para PF;
- Recibo de Pagamento a Autônomo (RPA) → PF
para PJ;
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- Tributos: INSS (Instituto Nacional do Seguro Social) _____________________________________________________________________

IR (Imposto de Renda) _____________________________________________________________________

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ISS (Imposto Sobre Serviço)
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TRIBUTAÇÃO INSS – AUTÔNOMO _____________________________________________________________________

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Pessoa
Física

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Autônomo

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RPA

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TRIBUTAÇÃO IR DE PESSOA FÍSICA _____________________________________________________________________

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Tabela mensal de alíquotas de Imposto de Renda de Pessoa Física (IRPF) 2020 _____________________________________________________________________
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Base de cálculo Alíquota Parcela a deduzir do IRPF
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Até 1.903,98 - - _____________________________________________________________________
De 1.903,99 a 2.826,65 7,5% R$142,80 _____________________________________________________________________
De 2.826,66 a 3751,05 15% R$354,80 _____________________________________________________________________
De 3.751,06 a 4.664,68 22,5% R$636,13 _____________________________________________________________________

Acima de 4.664,68 27,5% R$869,36 _____________________________________________________________________

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RESUMO – PESSOA FÍSICA _____________________________________________________________________

PF → PF: 20% INSS até o teto R$6.101,06;
IR: Conforme tabela progressiva (carnê-leão)
*(bruto menos INSS menos parcela de dedução)
ISS fixo: valor fixo para cada cidade.
*(Exemplo: em Curitiba R$1.212,43 – ao ano)
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PF → PJ: Emissão de RPA _____________________________________________________________________

INSS conforme tabela _____________________________________________________________________

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IR: Conforme tabela progressiva
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*(bruto menos INSS menos parcela de dedução)
ISS: varia de 2 a 5% (bruto). _____________________________________________________________________

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PESSOA JURÍDICA - TIPOS DE EMPRESA _____________________________________________________________________

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Leva em consideração: atividade que exerce e _____________________________________________________________________
número de sócios. _____________________________________________________________________
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- Sociedade Empresária Limitada (Ltda); _____________________________________________________________________
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- Sociedade Limitada Unipessoal (Ltda); _____________________________________________________________________

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- Empresa Individual de Responsabilidade Limitada
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(Eireli); _____________________________________________________________________

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PESSOA JURÍDICA - TIPOS DE EMPRESA _____________________________________________________________________

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- Empresa Individual (EI); _____________________________________________________________________
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- Microempreendor Individual (MEI); _____________________________________________________________________
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- Sociedade Simples (SS); _____________________________________________________________________

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- Sociedade Anônima (SA). _____________________________________________________________________

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PESSOA JURÍDICA E REGIMES DE _____________________________________________________________________

TRIBUTAÇÃO _____________________________________________________________________
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- Você passa a ser um EMPRESÁRIO; _____________________________________________________________________
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Regimes de tributação: _____________________________________________________________________
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- Lucro Real _____________________________________________________________________

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- Lucro Presumido _____________________________________________________________________

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- Simples Nacional _____________________________________________________________________

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PESSOA JURÍDICA E REGIMES DE _____________________________________________________________________

TRIBUTAÇÃO _____________________________________________________________________
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- Simples Nacional: sistema de tributação _____________________________________________________________________
simplificada; _____________________________________________________________________
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- DAS (Documento de Arrecadação do Simples _____________________________________________________________________

Nacional); _____________________________________________________________________
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- Recolhimento do faturamento bruto – alíquota _____________________________________________________________________

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(valor) varia de acordo com a função – em torno de
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9% para nós, fonoaudiólogos. _____________________________________________________________________

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PESSOA JURÍDICA – QUANTO CUSTA? _____________________________________________________________________

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- Documentação e processo de abertura: valor _____________________________________________________________________
varia de acordo com o escritório de contabilidade _____________________________________________________________________

– em média R$2.000,00; _____________________________________________________________________

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- Contador: em média ½ salário mínimo/mês (em _____________________________________________________________________

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dezembro paga dobrado);
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- DAS (9% do seu faturamento do mês); _____________________________________________________________________
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- GPS (R$114,00 - recomendado, mas não _____________________________________________________________________
obrigatório).

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PESSOA JURÍDICA - QUANDO VALE A PENA? _____________________________________________________________________

Tributos + Tributos + _____________________________________________________________________

Receita PF / PJ
despesas/mês despesas/ano _____________________________________________________________________
P. Liberal R$501 R$6.012
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R$2.000 RPA R$260 R$3.120
Simples Nacional R$580 R$7.360
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P. Liberal R$857,00 R$10.284 _____________________________________________________________________
R$3.000 RPA R$453 R$5.436 _____________________________________________________________________
Simples Nacional R$670 R$8.440
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P. Liberal R$1.027 R$12.324
R$4.000 RPA R$780 R$9.360 _____________________________________________________________________
Simples Nacional R$760 R$9.520 _____________________________________________________________________
P. Liberal R$1.197 R$14.364
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R$5.000 RPA R$1.115 R$13.380
Simples Nacional R$850 R$10.600
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*Os valores de Simples Nacional consideram impostos + R$400/mês do contador.

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PF OU PJ? - CONCLUSÃO _____________________________________________________________________

- Se você trabalha prestando serviço para pessoa
física – vale a pena abrir empresa se você ganha a
partir de: R$3.000
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- Se você trabalha prestando serviço para pessoa _____________________________________________________________________

jurídica – vale a pena abrir empresa se você ganha _____________________________________________________________________

a partir de: R$5.000 _____________________________________________________________________

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PESSOA JURÍDICA – PASSO A PASSO
- 1º passo: procurar um contador de confiança;
- Etapas: certidão de viabilidade e zoneamento na
Prefeitura; disponibilidade do nome empresarial;
documento de constituição da empresa; registro
na junta comercial, alvará de funcionamento,
inscrição estadual e certificado digital;
- Ler regulamentação do CFFa sobre PJ.
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PRECIFICAÇÃO – LEVAR EM CONSIDERAÇÃO:
- Custo de vida do município;
- Valores praticados;
- Formação e qualificação profissional;
- Tipo de atendimento.
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ESTRATÉGIAS DO PREÇO
- Custo mensal (contabilidade, aluguel, água, luz,
internet, manutenção, marketing, secretária,
tributos, etc).
- Valor da consulta X quantidade de atendimentos;
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09/12/2020
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SIMULAÇÃO DO PREÇO _____________________________________________________________________

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Exemplo: _____________________________________________________________________
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4 atendimentos por dia → 80 por mês _____________________________________________________________________
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Valor da sessão Total do mês Custo Lucro _____________________________________________________________________
R$70,00 R$5.600 R$2.000 R$3.600
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R$90,00 R$7.200 R$2.500 R$4.700
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R$120,00 R$9.600 R$3.000 R$6.600
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COMBATENDO FALTAS E INADIMPLÊNCIAS
- Atendimento excelente e humanizado;
- Pontualidade nos atendimentos;
- Contrato;
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- WhatsApp a seu favor; _____________________________________________________________________

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- Controle de frequência; _____________________________________________________________________

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COMBATENDO FALTAS E INADIMPLÊNCIAS _____________________________________________________________________
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- Facilitar formas de pagamento; _____________________________________________________________________

- Reajuste o valor anualmente (índice IGP-M);
- Estudar o % de inadimplência e distribuir no valor
dos outros. Exemplo:
R$1200,00 de inadimplência no ano / 12 = R$100
R$100/ 80 atendimentos no mês = R$1,25
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LISTA DE MATERIAIS - CONSULTÓRIO
- Mesa com, pelo menos, 3 cadeiras;
- Armários;
- Espelho;
- Computador;
- Itens de papelaria (lápis, canetas, sulfite, borracha,
corretivo, grampeador, organizadores, etc).
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LISTA DE MATERIAIS - CONSULTÓRIO
- Itens de farmácia (luvas, máscaras, álcool em gel,
lenço, etc).
- Se atende crianças: mesa e cadeira infantil e/ou
tapete, lápis de cor, canetinha, giz de cera, jogos
educativos, miniaturas e materiais para avalição
rápidas, como figuras e listas de palavras
foneticamente balanceadas.
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DICAS DE JOGOS E BRINQUEDOS
- Jogos: lince, pula-pirata, cara a cara, brincar de falar,
jogos de encaixe, jogos da memória e jogos de
tabuleiro em geral;
- Brinquedos: bonecas, carrinhos, fantoches,
miniaturas de partes da casa, jogo de panelinhas,
microfone, instrumentos musicais, massinha de
modelar.
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09/12/2020
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COMO SE DESTACAR _____________________________________________________________________

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- Atendimento de qualidade gera indicações; _____________________________________________________________________

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- Nas redes sociais: _____________________________________________________________________
Defina seu público alvo _____________________________________________________________________
Crie conteúdo de interesse desse público _____________________________________________________________________
Ferramenta: Google Trends _____________________________________________________________________
Impulsione seu conteúdo _____________________________________________________________________
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- Site gratuito: www.wix.com _____________________________________________________________________

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Espero, com essa aula, ter te

incentivado a dar os
primeiros passos rumo à sua
independência e sucesso
profissional!

Lembre-se sempre: o único

responsável pelo seu sucesso
e reconhecimento é você!
Faça acontecer!

Feliz Dia do
Fonoaudiólogo!

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