{"id":6406,"date":"2026-01-05T13:12:27","date_gmt":"2026-01-05T16:12:27","guid":{"rendered":"https:\/\/dnafinanceiro.com\/blog\/?p=6406"},"modified":"2026-01-05T13:14:04","modified_gmt":"2026-01-05T16:14:04","slug":"pro-labore-e-multiplos-vinculos-como-funciona","status":"publish","type":"post","link":"https:\/\/dnafinanceiro.com\/blog\/pro-labore-e-multiplos-vinculos-como-funciona\/","title":{"rendered":"Pr\u00f3-labore e M\u00faltiplos V\u00ednculos: como funciona o INSS para s\u00f3cios que atuam em mais de uma empresa"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Quando falamos em planejamento financeiro e conformidade previdenci\u00e1ria, um dos temas que mais gera d\u00favidas entre empres\u00e1rios e contadores \u00e9 o <strong>pr\u00f3-labore<\/strong>, especialmente quando o s\u00f3cio possui <strong>m\u00faltiplas fontes de renda<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 comum encontrar s\u00f3cios que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Atuam como administradores em mais de uma empresa<\/li>\n\n\n\n<li>Possuem v\u00ednculo CLT em paralelo<\/li>\n\n\n\n<li>S\u00e3o s\u00f3cios em diferentes CNPJs<\/li>\n\n\n\n<li>Exercem cargos p\u00fablicos e, ao mesmo tempo, participam da gest\u00e3o de empresas<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nesses cen\u00e1rios, surgem questionamentos importantes:<br><strong>o pr\u00f3-labore \u00e9 obrigat\u00f3rio?<\/strong><br><strong>\u00e9 poss\u00edvel evitar contribui\u00e7\u00f5es duplicadas ao INSS?<\/strong><br><strong>como funciona o teto previdenci\u00e1rio?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste artigo, vamos esclarecer esses pontos de forma pr\u00e1tica, com base na legisla\u00e7\u00e3o vigente, trazendo exemplos reais e orienta\u00e7\u00f5es para evitar riscos fiscais e pagamentos indevidos.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div role=\"main\" id=\"formulario-de-interesse-em-contabilidade-online-blog-7f7dae08cf5b4936ea0a\"><\/div><script type=\"text\/javascript\" src=\"https:\/\/d335luupugsy2.cloudfront.net\/js\/rdstation-forms\/stable\/rdstation-forms.min.js\"><\/script><script type=\"text\/javascript\"> new RDStationForms('formulario-de-interesse-em-contabilidade-online-blog-7f7dae08cf5b4936ea0a', 'UA-43028256-2').createForm();<\/script>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Pro-labore_o_que_e_e_por_que_ele_e_obrigatorio\"><\/span>1. Pr\u00f3-labore: o que \u00e9 e por que ele \u00e9 obrigat\u00f3rio<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>pr\u00f3-labore<\/strong> \u00e9 a remunera\u00e7\u00e3o paga ao s\u00f3cio que exerce atividades administrativas, operacionais ou de gest\u00e3o na empresa. Diferente da distribui\u00e7\u00e3o de lucros, ele possui <strong>natureza remunerat\u00f3ria<\/strong> e, por isso, sofre incid\u00eancia de tributos, especialmente <strong>INSS<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"11_Base_legal_do_pro-labore\"><\/span>1.1 Base legal do pr\u00f3-labore<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">De acordo com o <strong>Decreto n\u00ba 3.048\/1999<\/strong>, que regulamenta a Previd\u00eancia Social, o s\u00f3cio que presta servi\u00e7os \u00e0 empresa \u00e9 enquadrado como <strong>contribuinte individual<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso significa que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Havendo presta\u00e7\u00e3o de servi\u00e7o, <strong>deve existir pr\u00f3-labore<\/strong><\/li>\n\n\n\n<li>A aus\u00eancia dessa remunera\u00e7\u00e3o pode gerar <strong>questionamentos fiscais<\/strong><\/li>\n\n\n\n<li>A Receita Federal pode <strong>descaracterizar a distribui\u00e7\u00e3o de lucros<\/strong>, entendendo que ela substitui indevidamente o pr\u00f3-labore<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Na pr\u00e1tica, isso pode resultar em:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cobran\u00e7a retroativa de INSS<\/li>\n\n\n\n<li>Multas e juros<\/li>\n\n\n\n<li>Autua\u00e7\u00f5es fiscais<\/li>\n\n\n\n<li>Risco trabalhista e previdenci\u00e1rio<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ou seja, n\u00e3o se trata apenas de uma formalidade, mas de um ponto cr\u00edtico de <strong>compliance cont\u00e1bil e fiscal<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Socio_administrador_x_socio_investidor_quem_deve_retirar_pro-labore\"><\/span>2. S\u00f3cio administrador x s\u00f3cio investidor: quem deve retirar pr\u00f3-labore?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Um erro comum \u00e9 acreditar que todo s\u00f3cio precisa obrigatoriamente retirar pr\u00f3-labore. A legisla\u00e7\u00e3o faz uma distin\u00e7\u00e3o clara entre os perfis.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Socio_administrador_ou_operacional\"><\/span>S\u00f3cio administrador ou operacional<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Atua no dia a dia da empresa<\/li>\n\n\n\n<li>Toma decis\u00f5es, executa tarefas, gerencia pessoas ou processos<\/li>\n\n\n\n<li><strong>Pr\u00f3-labore \u00e9 obrigat\u00f3rio<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Socio_cotista_ou_investidor\"><\/span>S\u00f3cio cotista ou investidor<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u00e3o exerce fun\u00e7\u00e3o administrativa ou operacional<\/li>\n\n\n\n<li>Apenas investe capital<\/li>\n\n\n\n<li>Recebe exclusivamente distribui\u00e7\u00e3o de lucros<\/li>\n\n\n\n<li><strong>Pr\u00f3-labore n\u00e3o \u00e9 obrigat\u00f3rio<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Essa diferencia\u00e7\u00e3o precisa estar bem documentada em:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contrato social<\/li>\n\n\n\n<li>Atas de reuni\u00e3o<\/li>\n\n\n\n<li>Escritura\u00e7\u00e3o cont\u00e1bil<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A aus\u00eancia dessa formaliza\u00e7\u00e3o aumenta significativamente o risco de questionamento pelo Fisco.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Multiplos_vinculos_e_o_INSS_como_funciona_na_pratica\"><\/span>3. M\u00faltiplos v\u00ednculos e o INSS: como funciona na pr\u00e1tica<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Quando o s\u00f3cio possui <strong>mais de uma fonte de renda sujeita ao INSS<\/strong>, entra em cena um ponto essencial: o <strong>teto previdenci\u00e1rio<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"31_O_que_e_o_teto_do_INSS\"><\/span>3.1 O que \u00e9 o teto do INSS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O teto do INSS \u00e9 o <strong>valor m\u00e1ximo sobre o qual o segurado \u00e9 obrigado a contribuir mensalmente<\/strong>, definido e atualizado anualmente pelo Governo Federal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Importante destacar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ningu\u00e9m \u00e9 obrigado a contribuir acima do teto<\/strong><\/li>\n\n\n\n<li>Isso vale para a soma de todas as rendas tribut\u00e1veis pelo INSS<\/li>\n\n\n\n<li>O limite se aplica \u00e0 <strong>contribui\u00e7\u00e3o da pessoa f\u00edsica (11%)<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se o total das remunera\u00e7\u00f5es j\u00e1 atingir esse teto em uma fonte, as demais <strong>n\u00e3o devem continuar descontando INSS do s\u00f3cio<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Como_regularizar_corretamente_quando_ha_multiplas_rendas\"><\/span>4. Como regularizar corretamente quando h\u00e1 m\u00faltiplas rendas<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar de o direito ao teto ser garantido, ele <strong>n\u00e3o \u00e9 autom\u00e1tico<\/strong>. \u00c9 necess\u00e1rio seguir alguns procedimentos para evitar reten\u00e7\u00f5es indevidas.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"41_Comunicacao_formal_a_contabilidade\"><\/span>4.1 Comunica\u00e7\u00e3o formal \u00e0 contabilidade<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O s\u00f3cio deve informar formalmente a todas as empresas onde possui v\u00ednculo que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Possui m\u00faltiplas fontes de renda<\/li>\n\n\n\n<li>Est\u00e1 sujeito ao teto previdenci\u00e1rio<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sem essa informa\u00e7\u00e3o, a empresa \u00e9 obrigada a descontar o INSS normalmente.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"42_Envio_mensal_de_comprovantes\"><\/span>4.2 Envio mensal de comprovantes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Mensalmente, o s\u00f3cio deve encaminhar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Holerite (no caso de v\u00ednculo CLT)<\/li>\n\n\n\n<li>Recibo de pr\u00f3-labore de outra empresa<\/li>\n\n\n\n<li>Documento que comprove quanto j\u00e1 foi retido de INSS naquele m\u00eas<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Esses documentos servem de base para o c\u00e1lculo correto da contribui\u00e7\u00e3o nas demais fontes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"43_Ajuste_no_eSocial\"><\/span>4.3 Ajuste no eSocial<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O departamento pessoal deve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Indicar no eSocial que o segurado possui <strong>m\u00faltiplos v\u00ednculos<\/strong><\/li>\n\n\n\n<li>Informar o valor j\u00e1 recolhido na outra fonte<\/li>\n\n\n\n<li>Permitir que o sistema calcule apenas a <strong>diferen\u00e7a necess\u00e1ria at\u00e9 o teto<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sem esse ajuste, o eSocial continuar\u00e1 calculando a contribui\u00e7\u00e3o cheia, mesmo que o teto j\u00e1 tenha sido atingido.<\/p>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/lp\/mudar-de-contador?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=banner-abertura-empresa-campanha-janeiro\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg\" alt=\"\" class=\"wp-image-5507\" srcset=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1024x235.jpg 1024w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-300x69.jpg 300w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-768x176.jpg 768w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1536x353.jpg 1536w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-2048x470.jpg 2048w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-contabilidade-online-1200x276.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/figure>\n    <\/a>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Cenarios_praticos_de_desconto_do_INSS\"><\/span>5. Cen\u00e1rios pr\u00e1ticos de desconto do INSS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para facilitar a visualiza\u00e7\u00e3o, veja como o desconto funciona em diferentes situa\u00e7\u00f5es:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%B9_Renda_1_ja_atingiu_o_teto_do_INSS\"><\/span>\ud83d\udd39 Renda 1 j\u00e1 atingiu o teto do INSS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O s\u00f3cio <strong>n\u00e3o sofre desconto de 11%<\/strong> no pr\u00f3-labore da segunda empresa<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%B9_Soma_das_rendas_ainda_nao_atingiu_o_teto\"><\/span>\ud83d\udd39 Soma das rendas ainda n\u00e3o atingiu o teto<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O desconto de 11% ocorre normalmente em todas as fontes<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%B9_Renda_1_e_parcial_e_nao_atingiu_o_teto\"><\/span>\ud83d\udd39 Renda 1 \u00e9 parcial e n\u00e3o atingiu o teto<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A segunda fonte desconta <strong>apenas o valor necess\u00e1rio para completar o teto<\/strong><\/li>\n\n\n\n<li>N\u00e3o h\u00e1 contribui\u00e7\u00e3o excedente<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Atencao_o_teto_nao_isenta_a_empresa_da_cota_patronal\"><\/span>6. Aten\u00e7\u00e3o: o teto n\u00e3o isenta a empresa da cota patronal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este \u00e9 um ponto cr\u00edtico e frequentemente mal interpretado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mesmo que o s\u00f3cio:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>J\u00e1 tenha atingido o teto do INSS em outra fonte<\/li>\n\n\n\n<li>Esteja isento do desconto de 11%<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A empresa continua obrigada a recolher a cota patronal de 20% sobre o pr\u00f3-labore<\/strong>, quando enquadrada no:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lucro Presumido<\/li>\n\n\n\n<li>Lucro Real<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ou seja:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O teto se aplica <strong>somente \u00e0 contribui\u00e7\u00e3o da pessoa f\u00edsica<\/strong><\/li>\n\n\n\n<li>N\u00e3o elimina a obriga\u00e7\u00e3o previdenci\u00e1ria da empresa<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_Boas_praticas_para_evitar_riscos_e_retrabalho\"><\/span>7. Boas pr\u00e1ticas para evitar riscos e retrabalho<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para garantir conformidade fiscal e previdenci\u00e1ria, recomendamos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Manter a <strong>escritura\u00e7\u00e3o cont\u00e1bil organizada e atualizada<\/strong><\/li>\n\n\n\n<li>Formalizar a retirada de pr\u00f3-labore em contrato social ou ata, mesmo que no valor de um sal\u00e1rio-m\u00ednimo<\/li>\n\n\n\n<li>Separar claramente pr\u00f3-labore e distribui\u00e7\u00e3o de lucros<\/li>\n\n\n\n<li>Atualizar mensalmente os comprovantes de renda externa<\/li>\n\n\n\n<li>Garantir que o eSocial esteja corretamente parametrizado<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Essas pr\u00e1ticas reduzem significativamente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Risco de autua\u00e7\u00e3o<\/li>\n\n\n\n<li>Pagamentos indevidos ao INSS<\/li>\n\n\n\n<li>Passivos previdenci\u00e1rios futuros<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span>Conclus\u00e3o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O pr\u00f3-labore n\u00e3o \u00e9 apenas uma quest\u00e3o de remunera\u00e7\u00e3o, mas um <strong>pilar de conformidade fiscal, previdenci\u00e1ria e societ\u00e1ria<\/strong>. Quando combinado com m\u00faltiplos v\u00ednculos, o tema exige ainda mais aten\u00e7\u00e3o t\u00e9cnica e controle de informa\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Empresas que tratam esse assunto de forma superficial acabam pagando mais impostos do que deveriam ou, pior, acumulando riscos que s\u00f3 aparecem em uma fiscaliza\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Como_a_DNA_Financeiro_pode_ajudar\"><\/span>Como a DNA Financeiro pode ajudar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>DNA Financeiro<\/strong> atua apoiando empresas e escrit\u00f3rios cont\u00e1beis na estrutura\u00e7\u00e3o correta de pr\u00f3-labore, distribui\u00e7\u00e3o de lucros, parametriza\u00e7\u00e3o de eSocial e gest\u00e3o previdenci\u00e1ria, sempre com foco em:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conformidade legal<\/li>\n\n\n\n<li>Redu\u00e7\u00e3o de riscos<\/li>\n\n\n\n<li>Efici\u00eancia operacional<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea quer ter seguran\u00e7a nas decis\u00f5es e clareza nos n\u00fameros, contar com uma estrutura cont\u00e1bil bem organizada faz toda a diferen\u00e7a. <strong>Fale com a DNA Financeiro e transforme a complexidade previdenci\u00e1ria em um processo simples, seguro e bem controlado!<\/strong><\/p>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/lp\/para-contadores?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=banner-abertura-empresa-campanha-janeiro\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-para-contadores-1024x235.jpg\" alt=\"\" class=\"wp-image-5505\" 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