Doctor with Multiple Jobs: Attention to Excess Social Security Contributions
Contributions above the INSS ceiling can be recovered by healthcare professionals working in multiple jobs.
Many healthcare professionals simultaneously provide services at different clinics, offices, hospitals, or through their own companies (legal entities), receiving pro-labore from more than one source. So far, so good.
The problem is that, in many cases, social security contributions (INSS) are collected on the full amount of the pro-labore in each job, exceeding the social security cap.
This excess contribution usually occurs on the pro-labore received from different paying sources and often goes unnoticed. Even when the total amount exceeds the INSS monthly ceiling, full contributions are made separately for each employment relationship, resulting in overpayment.
This means that the professional is possibly paying amounts above the legal limit, month after month — without any additional benefit for future retirement or other social security benefits.
What many people do not know is that this undue collection can be refunded. The law allows for the refund or compensation of improperly paid amounts within a five-year period. This can represent a significant recovery of funds that were unnecessarily paid to Social Security.
For this reason, it is important to assess the INSS contributions already made to verify the feasibility of recovering amounts that were paid to Social Security beyond what was necessary.
Who can request the refund?
- Doctors or other professionals who work as employees or legal entities (companies) and provide services to more than one employer or service recipient (hospital, clinic, office, etc.)
- Professionals who receive salary and/or pro-labore simultaneously and make social security contributions that, when combined, exceed the INSS ceiling
- Contributions made within the legal time frame (the last 5 years)
In this scenario, it is worth carefully checking whether the contributions made to the INSS so far are within what the law provides — neither less, nor more.
Understanding how these contributions work, and whether there are amounts to be recovered, is a smart way to take care of your financial health — today and in the future.
