Outsourcing and the doctor's work

Outsourcing can be understood as transferring the execution of activities from the borrowing company (contracting) to service providing companies. For a long time, it was consolidated in the Labor Court, through Precedents and Normative Guidelines, the impossibility of outsourcing the core activity of any establishment. Thus, specifically in the field of Medicine, even if the doctor opted for hiring through a legal entity, the service could not only be subject to inspections by the Public Ministry of Labor, but even the risk of labor lawsuits, with the requirement of recognition of employment relationship and, consequently, the payment of the charges arising therefrom. It so happens that, more than a year ago, a labor reform was carried out, whose modifications included the possibility of outsourcing, even, the core activity of companies. This issue, after the so-called labor reform, was taken to the Federal Supreme Court (STF), through confederations and opposition parties - which argued its unconstitutionality. The STF decided, by a majority of votes, to declare the measure constitutional, and any abuses must be observed in each specific case. In addition, it was decided that outsourcing should involve the provision of services and not the supply of workers through an intermediary company. The service provider hires, remunerates and directs the work carried out by its workers, or subcontracts other companies to carry out these services, with subsidiary responsibility of the hiring company, if it does not pay the labor sums by the service provider. Indeed, although more than a year has passed since the enactment of the Law that brought this reform, in terms of time for the Judiciary, the issue is still very incipient. There is no jurisprudence formed on this issue, which should be established over the next few years, as labor cases reach the Judiciary and are decided. The fact is that, with regard to the doctor's work, and as always defended by the Brazilian College of Radiology and Image Diagnosis (CBR), the professional should be free to decide which regime best suits his profile: if he prefers to be an employee or a service provider. It is recommended, however, to consider one or another type of work, making due calculations regarding remuneration, discounts, taxes, etc. On the one hand, the doctor's work as a service provider, through a legal entity, guarantees him autonomy to provide services to other companies, thus not having exclusive dedication, in addition to a lower tax discount, such as the tax on the income. On the other hand, the doctor providing services does not have paid vacation (plus the constitutional third), 13th salary, guarantee fund, in addition to the guarantees granted by social security, such as leave due to illness - which can be overcome, if you collect it as an individual taxpayer. This represents, however, one more expense that must be computed in your account. Thus, the recommendation is that, before deciding on one or another work model, the physician makes these very important considerations, checking whether it is really worth it to be a service provider or whether, on the other hand, the position offered with registration at the work card presents adequate remuneration and will preserve your freedom to work in other places or carry out other activities. CBR legal advice