DPC Directory

What Should a DPC Physician Pay Themselves? 10 Numbers Every Direct Primary Care Owner Must Know with Nate Goodman, CPA

My DPC Story · September 16, 2026

In short

Nate Goodman said that when a DPC opened, it was the perfect pairing with his alternative health share. Goodman said his firm usually recommends an enrollment fee of one to two months of membership. Goodman said he usually tells people to set aside 20% of collections for owner pay and 15% for taxes. Goodman said a PLLC owner pays 15.3% self-employment tax on top of income tax.

Key points

  • Nate Goodman said his firm uses five, six or seven percent of annual household income in an area as a pricing benchmark.

    we say five, six, or seven percent of the annual household income in your area is a good benchmark
    — Nate Goodman, CPA, guest on My DPC Story, September 16, 2026. Listen at 7:22
  • Goodman said his firm usually recommends an enrollment fee of one to two months of membership.

    enrollment fees, like we usually have a recommendation of one to two months of a membership.
    — Nate Goodman, CPA, guest on My DPC Story, September 16, 2026. Listen at 9:50
  • Goodman said he usually tells people to set aside 20% of collections for owner pay and 15% for taxes from day one.

    go ahead and set aside 20% into your owner's pay account of your revenue collections, and set aside 15% into your tax account.
    — Nate Goodman, CPA, guest on My DPC Story, September 16, 2026. Listen at 15:29
  • Goodman said his firm has people multiply a base salary by 1.25 or 1.4 to estimate a hire's cost.

Chapters

  1. 1:18 Goodman's path to direct care accounting
  2. 5:46 Pricing and underpricing
  3. 9:40 Enrollment fees and profit margins
  4. 13:22 Cash reserves and owner pay
  5. 17:07 Hiring and its true cost
  6. 21:34 Terminations and exit data
  7. 24:55 Working with Goodman CPA
  8. 27:30 S corporation taxes and year-end