Project that increases MEI limit to R$ 144.9 thousand advances in the Chamber

The CCJ (Constitution and Justice Commission) of the Chamber approved this Wednesday (31) the complementary bill that updates the Simples Nacional tracks and allows the individual microentrepreneur to maintain a contract with up to two employees.

The favorable opinion on the admissibility of the text, prepared by deputy Darci de Matos (PSD-SC), was approved in a symbolic vote in the CCJ, the main committee of the Chamber. Now, it goes to the plenary, where it should be voted on only after the elections.

The original project, by Senator Jayme Campos (União-MT), increased the ceiling of classification as MEI (individual microentrepreneur) from R$ 81 thousand to R$ 130 thousand per year. In the CFT (Finance and Taxation Commission) of the Chamber, deputy Marco Bertaiolli (PSD-SP) made a substitute, increasing the value to R$ 144,913.41.

In addition to increasing the annual gross revenue value for MEI, the text also expands other ranges. For micro-enterprises, the limit goes from R$360,000 to R$869,500. In the case of small companies, it goes from R$ 4.8 million to R$ 8.7 million.

The text provides that all bands are updated annually by the IPCA, the official inflation index.

The project allows MEI to hire up to two employees, provided that they each receive exclusively a minimum wage or the minimum wage for the professional category. Today, the individual microentrepreneur can hire an employee.

If MEI employees need to leave legally, it will be allowed to hire employees in a number equivalent to those who were removed until the conditions of leave have expired.

In a note, Bertaiolli stated that the text takes “justice, delayed for years, to the segment that generates the most jobs in the country”.

“Since the creation of Simples Nacional, there has never been an update of the framework limits by an official index – in the case of the project, we simply apply the IPCA, Brazil’s official inflation”, he said.

“We cannot, as legislators and promoters of entrepreneurship, deny the progress and debureaucratization of the business environment in Brazil. We always need to provide legal certainty and all the conditions for micro and small businesses to flourish in the country.”

The Ministry of Economy is against the proposal because of its impact on government revenue. States also tend to oppose the measure due to lost revenue.

The higher the Simples billing limit, the greater the number of companies that pay taxes under the special regime. This results in a lower tax burden for the taxpayer and lower revenue for the government.

changes in tracks

• MEI: from BRL 81 thousand to BRL 144,913.41
• Microenterprise: from BRL 360 thousand to BRL 869,480.43
• Small business: from BRL 4.8 million to BRL 8,694,804.31