Como calcular o fator R – Simples Nacional 2018

Tempo de leitura: 2 minutos

O cálculo do fator R serve para descobrir em qual anexo sua empresa será enquadrada, o que interfere diretamente na sua tributação!

A partir de 2018, para enquadramento na tabela do Simples Nacional, terá que ser feito o cálculo do fator R, que nada mais é do que o resultado da divisão da folha de pagamento + pro-labore pelo faturamento nos últimos 12 meses, caso o resultado for igual ou superior a 28%, a tributação será na forma do Anexo III da Lei Complementar 123/2006, com alíquotas partindo de 6% sobre o faturamento bruto.

Quando o fator R for inferior a 28%, a tributação será na forma do Anexo V da Lei Complementar 123/2006, com alíquotas partindo de 15,5%.

Algumas das atividades sujeitas ao fator R:

– Representação comercial e demais atividades de intermediação de negócios e serviços de terceiros;

– fisioterapia;

– Engenharia;

– Desenvolvimento de software, licenciamento e tratamento de dados;

– Arquitetura e urbanismo;

– Medicina, inclusive laboratorial, e enfermagem;

– Odontologia e prótese dentária;

– Psicologia, psicanálise, terapia ocupacional, acupuntura, podologia, fonoaudiologia, clínicas de nutrição e de vacinação e bancos de leite;

– Administração e locação de imóveis de terceiros;

– Academias de dança, de capoeira, de ioga e de artes marciais; academias de atividades físicas, desportivas, de natação e escolas de esportes;

– Planejamento, confecção, manutenção e atualização de páginas eletrônicas;

– Empresas montadoras de estandes para feiras;

– Laboratórios de análises clínicas ou de patologia clínica;

– Serviços de tomografia, diagnósticos médicos por imagem, registros gráficos e métodos óticos, bem como ressonância magnética;

– Pesquisa, design, desenho e agronomia;

– Medicina veterinária;

– Serviços de comissária, de despachantes, de tradução e de interpretação;

– Perícia, leilão e avaliação;

– Auditoria, economia, consultoria, gestão, organização, controle e administração;

– Jornalismo e publicidade;

– Agenciamento;

– Outros serviços decorrentes do exercício de atividade intelectual.

Atendemos as atividades acima, com mensalidades a partir de R$99,90. Saber mais

Exemplo:

Uma empresa cujo faturamento mensal seja de R$ 12.000,00, logo o valor acumulado nos últimos 12 meses será de R$ 144.000,00.
Considerando que a empresa não possui funcionários, porém mantém uma retirada de pró labore do titular da empresa no valor mensal de R$ 4.000,00, nos últimos 12 meses essa retirada de pro labore totalizará R$ 48.000,00
R$48.000,00 /R$144.000,00

Fator “R”= 33%

Nesse caso, a relação entre a folha de pro labore e o faturamento dos últimos 12 meses é maior que 28%, portanto essa empresa nesse mês pagará o imposto do Simples Nacional pela alíquota de 6%.

Essa empresa pagará no mês:
Simples Nacional: R$ 12.000,00 X 6% = R$ 720,00
INSS: R$ 4.000,00 X 11% = R$ 440,00
IRRF: R$ 4000,00 – R$ 440,00(inss) X 15% – R$ 354,80(parcela dedutível) = R$ 179,20

Total: R$ 1.339,20

Gostou do nosso conteúdo? Que tal conversar com nossos contadores para eles te ajudarem com este cálculo? Saber mais…

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