| CBI Interview |
CBI: What’s the situation with oped the first post-graduate course health and fitness front. What
respect to instructor training, in wellness in the world, and it’s been are the biggest barriers to the
availability, certification, etc.? recognized by the Brazilian education industry’s growth?
WS: In Brazil, the law requires that all
Ministry (MeC). The course makes use of
WS: The profit margins for our sector
instructors have a bachelor’s degree
a distance-learning program, in combi-
are very low because of taxes, primarily
in physical education and be registered
nation with university extension courses,
those associated with payroll—that’s the
with the Federal Physical education
to turn fitness and wellness profession-
biggest expense. Brazil is notorious for
als into quality-of-life consultants.
Council (CONFeF). We consider this overtaxing payroll. In addition, we have
an advantage because clubs will always the ISS service tax, and the PIS (employ-
have qualified professionals to serve CBI: A lot of good things seem ees’ Profit Participation Program) and
their members. Brazil has also devel- to be happening in Brazil on the COFINS (Contribution for Social Security
Financing) taxes. These are calculated
on the basis of revenue, minus any
deductions for applicable credits, but,
because of the nature of our business,
we qualify for little in the way of credits.
Ideally, the PIS and COFINS taxes for
our sector would be 0.65% and 3%,
respectively, or 3.65% of gross sales,
but we actually pay 1.65% and 7.6%.
Then, because we generally have
large facilities, we have high fixed costs
related to the IPTU (Building and Terri-
torial Urban Tax). We also pay a federal
income tax and a Social Contribution
tax on net profit, just like any other
Brazilian company.
CBI: Looking forward, what do you
see happening with the Brazilian
industry? And, beyond that—what
are your own personal goals?
WS: The Brazilian market will continue
to discover, reinvent, and transform
itself. As in the U.S. and europe, the
sector will have many segments—large
chains, independent neighborhood
clubs, small studios, and specialized
facilities for children, women, the
elderly, and special-needs populations,
such as those with diabetes, heart
problems, and individuals who are
morbidly obese. The companies that
best serve the needs of these markets,
and that invest most wisely in innovation
and technology, will be the leaders
of tomorrow.
In terms of my own goals: I want
to share the concept of wellness with
some of the needier populations in
Brazil by building gyms on the out-
skirts of São Paulo. I hope to be able
to educate them about prevention,
and to successfully promote profes-
sionally guided physical activity. —|
34
Club Business International | SePTeMBer 2009 |
www.ihrsa.org
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