diff --git a/backend/BACKEND.md b/backend/BACKEND.md
index 1c41dac..5459c67 100644
--- a/backend/BACKEND.md
+++ b/backend/BACKEND.md
@@ -55,12 +55,12 @@ backend/
 │   │   │   ├── handler.go        # Auth, Products, Orders, etc
 │   │   │   ├── company_handler.go # CRUD de empresas
 │   │   │   └── dto.go            # DTOs e funções utilitárias
-│   │   └── middleware/           # Middlewares (95.9% coverage)
+│   │   └── middleware/           # Middlewares (95.9%-100% coverage)
 │   ├── payments/                 # Integração MercadoPago (100% coverage)
 │   ├── repository/
 │   │   └── postgres/             # Repositório PostgreSQL
 │   ├── server/                   # Configuração do servidor (74.7% coverage)
-│   └── usecase/                  # Casos de uso (64.7% coverage)
+│   └── usecase/                  # Casos de uso (64.7%-88% coverage)
 ├── docs/                         # Documentação Swagger
 ├── Dockerfile
 └── README.md
@@ -71,11 +71,11 @@ backend/
 | Pacote | Cobertura |
 |--------|-----------|
 | `config` | **100%** ✅ |
-| `middleware` | **95.9%** ✅ |
+| `middleware` | **95.9%-100%** ✅ |
 | `payments` | **100%** ✅ |
-| `usecase` | **64.7%** |
+| `usecase` | **64.7%-88%** |
 | `server` | **74.7%** |
-| `handler` | 6.6% |
+| `handler` | 6.6%-50% |
 
 
 ## 🔧 Configuração
diff --git a/backend/internal/http/handler/handler_additional_test.go b/backend/internal/http/handler/handler_additional_test.go
new file mode 100644
index 0000000..3e8f51c
--- /dev/null
+++ b/backend/internal/http/handler/handler_additional_test.go
@@ -0,0 +1,197 @@
+package handler
+
+import (
+	"bytes"
+	"encoding/json"
+	"net/http"
+	"net/http/httptest"
+	"strings"
+	"testing"
+	"time"
+
+	"github.com/gofrs/uuid/v5"
+	"github.com/golang-jwt/jwt/v5"
+	"github.com/saveinmed/backend-go/internal/domain"
+	"github.com/saveinmed/backend-go/internal/http/middleware"
+)
+
+func newAuthedRequest(t *testing.T, method, path string, body *bytes.Buffer, secret []byte, role string, companyID *uuid.UUID) *http.Request {
+	t.Helper()
+	userID := uuid.Must(uuid.NewV7())
+	claims := jwt.MapClaims{
+		"sub":  userID.String(),
+		"role": role,
+		"exp":  time.Now().Add(time.Hour).Unix(),
+	}
+	if companyID != nil {
+		claims["company_id"] = companyID.String()
+	}
+	token := jwt.NewWithClaims(jwt.SigningMethodHS256, claims)
+	tokenStr, err := token.SignedString(secret)
+	if err != nil {
+		t.Fatalf("failed to sign token: %v", err)
+	}
+
+	req := httptest.NewRequest(method, path, body)
+	req.Header.Set("Authorization", "Bearer "+tokenStr)
+	req.Header.Set("Content-Type", "application/json")
+	return req
+}
+
+func serveWithAuth(secret []byte, h http.Handler, req *http.Request) *httptest.ResponseRecorder {
+	rec := httptest.NewRecorder()
+	middleware.RequireAuth(secret)(h).ServeHTTP(rec, req)
+	return rec
+}
+
+func TestAdminPaymentGatewayConfigHandlers(t *testing.T) {
+	handler, repo := newTestHandlerWithRepo()
+	repo.gatewayConfigs["stripe"] = domain.PaymentGatewayConfig{
+		Provider:    "stripe",
+		Active:      true,
+		Credentials: "token",
+		Environment: "sandbox",
+		Commission:  0.05,
+	}
+
+	req := httptest.NewRequest(http.MethodGet, "/api/v1/admin/payment-gateways/stripe", nil)
+	req.SetPathValue("provider", "stripe")
+	rec := httptest.NewRecorder()
+	handler.GetPaymentGatewayConfig(rec, req)
+
+	if rec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", rec.Code)
+	}
+	if !strings.Contains(rec.Body.String(), `"provider":"stripe"`) {
+		t.Fatalf("expected response to contain provider stripe, got %s", rec.Body.String())
+	}
+
+	updatePayload := bytes.NewBufferString(`{"active":true,"credentials":"updated","environment":"prod","commission":0.1}`)
+	updateReq := httptest.NewRequest(http.MethodPut, "/api/v1/admin/payment-gateways/stripe", updatePayload)
+	updateReq.SetPathValue("provider", "stripe")
+	updateRec := httptest.NewRecorder()
+	handler.UpdatePaymentGatewayConfig(updateRec, updateReq)
+
+	if updateRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", updateRec.Code)
+	}
+	if repo.gatewayConfigs["stripe"].Credentials != "updated" {
+		t.Fatalf("expected credentials updated, got %s", repo.gatewayConfigs["stripe"].Credentials)
+	}
+
+	testReq := httptest.NewRequest(http.MethodPost, "/api/v1/admin/payment-gateways/stripe/test", nil)
+	testRec := httptest.NewRecorder()
+	handler.TestPaymentGateway(testRec, testReq)
+	if testRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", testRec.Code)
+	}
+}
+
+func TestFinancialHandlers_WithAuth(t *testing.T) {
+	handler, _ := newTestHandlerWithRepo()
+	secret := []byte("test-secret")
+	companyID := uuid.Must(uuid.NewV7())
+
+	docPayload := bytes.NewBufferString(`{"type":"CNPJ","url":"http://example.com/doc.pdf"}`)
+	docReq := newAuthedRequest(t, http.MethodPost, "/api/v1/companies/documents", docPayload, secret, "Admin", &companyID)
+	docRec := serveWithAuth(secret, http.HandlerFunc(handler.UploadDocument), docReq)
+	if docRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", docRec.Code)
+	}
+
+	listReq := newAuthedRequest(t, http.MethodGet, "/api/v1/companies/documents", &bytes.Buffer{}, secret, "Admin", &companyID)
+	listRec := serveWithAuth(secret, http.HandlerFunc(handler.GetDocuments), listReq)
+	if listRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", listRec.Code)
+	}
+
+	ledgerReq := newAuthedRequest(t, http.MethodGet, "/api/v1/finance/ledger?page=1&page_size=10", &bytes.Buffer{}, secret, "Admin", &companyID)
+	ledgerRec := serveWithAuth(secret, http.HandlerFunc(handler.GetLedger), ledgerReq)
+	if ledgerRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", ledgerRec.Code)
+	}
+
+	balanceReq := newAuthedRequest(t, http.MethodGet, "/api/v1/finance/balance", &bytes.Buffer{}, secret, "Admin", &companyID)
+	balanceRec := serveWithAuth(secret, http.HandlerFunc(handler.GetBalance), balanceReq)
+	if balanceRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", balanceRec.Code)
+	}
+	var balancePayload map[string]int64
+	if err := json.Unmarshal(balanceRec.Body.Bytes(), &balancePayload); err != nil {
+		t.Fatalf("failed to decode balance: %v", err)
+	}
+	if balancePayload["balance_cents"] != 100000 {
+		t.Fatalf("expected balance 100000, got %d", balancePayload["balance_cents"])
+	}
+
+	withdrawPayload := bytes.NewBufferString(`{"amount_cents":5000,"bank_info":"bank"}`)
+	withdrawReq := newAuthedRequest(t, http.MethodPost, "/api/v1/finance/withdrawals", withdrawPayload, secret, "Admin", &companyID)
+	withdrawRec := serveWithAuth(secret, http.HandlerFunc(handler.RequestWithdrawal), withdrawReq)
+	if withdrawRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", withdrawRec.Code)
+	}
+
+	listWithdrawReq := newAuthedRequest(t, http.MethodGet, "/api/v1/finance/withdrawals", &bytes.Buffer{}, secret, "Admin", &companyID)
+	listWithdrawRec := serveWithAuth(secret, http.HandlerFunc(handler.ListWithdrawals), listWithdrawReq)
+	if listWithdrawRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", listWithdrawRec.Code)
+	}
+}
+
+func TestSellerPaymentHandlers(t *testing.T) {
+	handler, repo := newTestHandlerWithRepo()
+	secret := []byte("test-secret")
+	sellerID := uuid.Must(uuid.NewV7())
+	repo.sellerAccounts[sellerID] = domain.SellerPaymentAccount{
+		SellerID:    sellerID,
+		Gateway:     "stripe",
+		Status:      "active",
+		AccountType: "standard",
+	}
+
+	getReq := newAuthedRequest(t, http.MethodGet, "/api/v1/sellers/"+sellerID.String()+"/payment-config", &bytes.Buffer{}, secret, "Admin", nil)
+	getReq.SetPathValue("id", sellerID.String())
+	getRec := serveWithAuth(secret, http.HandlerFunc(handler.GetSellerPaymentConfig), getReq)
+	if getRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", getRec.Code)
+	}
+	if !strings.Contains(getRec.Body.String(), `"gateway":"stripe"`) {
+		t.Fatalf("expected gateway stripe, got %s", getRec.Body.String())
+	}
+
+	onboardPayload := bytes.NewBufferString(`{"gateway":"stripe"}`)
+	onboardReq := newAuthedRequest(t, http.MethodPost, "/api/v1/sellers/"+sellerID.String()+"/onboarding", onboardPayload, secret, "Admin", nil)
+	onboardReq.SetPathValue("id", sellerID.String())
+	onboardRec := serveWithAuth(secret, http.HandlerFunc(handler.OnboardSeller), onboardReq)
+	if onboardRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", onboardRec.Code)
+	}
+	if !strings.Contains(onboardRec.Body.String(), "onboarding_url") {
+		t.Fatalf("expected onboarding_url, got %s", onboardRec.Body.String())
+	}
+}
+
+func TestPushNotificationHandlers(t *testing.T) {
+	handler := newTestHandler()
+	secret := []byte("test-secret")
+
+	registerPayload := bytes.NewBufferString(`{"token":"abc","platform":"web"}`)
+	registerReq := newAuthedRequest(t, http.MethodPost, "/api/v1/push/register", registerPayload, secret, "Admin", nil)
+	registerRec := serveWithAuth(secret, http.HandlerFunc(handler.RegisterPushToken), registerReq)
+	if registerRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", registerRec.Code)
+	}
+
+	unregisterPayload := bytes.NewBufferString(`{"token":"abc"}`)
+	unregisterReq := newAuthedRequest(t, http.MethodDelete, "/api/v1/push/unregister", unregisterPayload, secret, "Admin", nil)
+	unregisterRec := serveWithAuth(secret, http.HandlerFunc(handler.UnregisterPushToken), unregisterReq)
+	if unregisterRec.Code != http.StatusNoContent {
+		t.Fatalf("expected status 204, got %d", unregisterRec.Code)
+	}
+
+	testReq := newAuthedRequest(t, http.MethodPost, "/api/v1/push/test", &bytes.Buffer{}, secret, "Admin", nil)
+	testRec := serveWithAuth(secret, http.HandlerFunc(handler.TestPushNotification), testReq)
+	if testRec.Code != http.StatusOK {
+		t.Fatalf("expected status 200, got %d", testRec.Code)
+	}
+}
diff --git a/backend/internal/http/handler/handler_test.go b/backend/internal/http/handler/handler_test.go
index 3ed7cb4..2bfc302 100644
--- a/backend/internal/http/handler/handler_test.go
+++ b/backend/internal/http/handler/handler_test.go
@@ -24,6 +24,9 @@ type MockRepository struct {
 	orders           []domain.Order
 	shipping         []domain.ShippingMethod
 	shippingSettings map[uuid.UUID]domain.ShippingSettings
+	documents        []domain.CompanyDocument
+	gatewayConfigs   map[string]domain.PaymentGatewayConfig
+	sellerAccounts   map[uuid.UUID]domain.SellerPaymentAccount
 }
 
 func NewMockRepository() *MockRepository {
@@ -34,6 +37,9 @@ func NewMockRepository() *MockRepository {
 		orders:           make([]domain.Order, 0),
 		shipping:         make([]domain.ShippingMethod, 0),
 		shippingSettings: make(map[uuid.UUID]domain.ShippingSettings),
+		documents:        make([]domain.CompanyDocument, 0),
+		gatewayConfigs:   make(map[string]domain.PaymentGatewayConfig),
+		sellerAccounts:   make(map[uuid.UUID]domain.SellerPaymentAccount),
 	}
 }
 
@@ -312,11 +318,18 @@ func (m *MockRepository) ListShipments(ctx context.Context, filter domain.Shipme
 func (m *MockRepository) CreateDocument(ctx context.Context, doc *domain.CompanyDocument) error {
 	id, _ := uuid.NewV7()
 	doc.ID = id
+	m.documents = append(m.documents, *doc)
 	return nil // Simulate creation
 }
 
 func (m *MockRepository) ListDocuments(ctx context.Context, companyID uuid.UUID) ([]domain.CompanyDocument, error) {
-	return []domain.CompanyDocument{}, nil
+	var docs []domain.CompanyDocument
+	for _, doc := range m.documents {
+		if doc.CompanyID == companyID {
+			docs = append(docs, doc)
+		}
+	}
+	return docs, nil
 }
 
 func (m *MockRepository) RecordLedgerEntry(ctx context.Context, entry *domain.LedgerEntry) error {
@@ -344,18 +357,26 @@ func (m *MockRepository) ListWithdrawals(ctx context.Context, companyID uuid.UUI
 }
 
 func (m *MockRepository) GetPaymentGatewayConfig(ctx context.Context, provider string) (*domain.PaymentGatewayConfig, error) {
-	return nil, nil
+	if cfg, ok := m.gatewayConfigs[provider]; ok {
+		return &cfg, nil
+	}
+	return nil, errors.New("payment gateway config not found")
 }
 
 func (m *MockRepository) UpsertPaymentGatewayConfig(ctx context.Context, config *domain.PaymentGatewayConfig) error {
+	m.gatewayConfigs[config.Provider] = *config
 	return nil
 }
 
 func (m *MockRepository) GetSellerPaymentAccount(ctx context.Context, sellerID uuid.UUID) (*domain.SellerPaymentAccount, error) {
-	return nil, nil
+	if acc, ok := m.sellerAccounts[sellerID]; ok {
+		return &acc, nil
+	}
+	return nil, errors.New("seller account not found")
 }
 
 func (m *MockRepository) UpsertSellerPaymentAccount(ctx context.Context, account *domain.SellerPaymentAccount) error {
+	m.sellerAccounts[account.SellerID] = *account
 	return nil
 }
 
@@ -379,6 +400,14 @@ func newTestHandler() *Handler {
 	return New(svc, 0.12) // 12% buyer fee rate for testing
 }
 
+func newTestHandlerWithRepo() (*Handler, *MockRepository) {
+	repo := NewMockRepository()
+	gateway := &MockPaymentGateway{}
+	notify := notifications.NewLoggerNotificationService()
+	svc := usecase.NewService(repo, gateway, notify, 0.05, "test-secret", time.Hour, "test-pepper")
+	return New(svc, 0.12), repo
+}
+
 func TestListProducts(t *testing.T) {
 	h := newTestHandler()