The self-employed worker registered as MEI (Individual Micro-entrepreneur) needs to be aware of the new contribution values that will come into force with the minimum wage of 2023.
The calculation of the tax value corresponds to 5% of the minimum wage, with an addition of R$ 1 of ICMS (Tax on Circulation of Goods and Services), for commerce and industry, of R$ 5 of ISS (Tax on Services), for service providers, or both.
The change does not apply to contributions paid in January, which are due on the 20th and refer to December 2022. to the competence of January.
Check the values, considering the minimum wage of R$ 1,320
| TYPE OF ACTIVITY | INSS (in BRL) | FEE PER ACTIVITY (in BRL) | TOTAL (in BRL) |
|---|---|---|---|
| Commerce and Industry – ICMS | 66 | 1 | 67 |
| Services – ISS | 66 | 5 | 71 |
| Commerce and Services – ICMS and ISS | 66 | 6 | 72 |
| MEI Truck Driver – ICMS | 158.40 | 1 | 159.40 |
| MEI Trucker – ISS | 158.40 | 5 | 163.40 |
| MEI Truck Driver – ICMS and ISS | 158.40 | 6 | 164.40 |
The minimum wage of R$1,320 was approved by Congress in December. The new value, however, has not yet been made official through a provisional measure by the new government.
Considering this floor, the self-employed contribution will be at least BRL 67. For the self-employed cargo transporter enrolled in the program, the contribution is between BRL 159.40 and BRL 164.40.
The micro-entrepreneur with up-to-date payments guarantees access to social security benefits such as retirement by age in the amount of the minimum wage, pension, sick pay and disability retirement (if you become incapacitated) and maternity pay.
To be MEI, the worker’s annual billing can be up to R$ 81 thousand per year or R$ 6,750 per month, according to Sebrae (Brazilian Support Service for Micro and Small Companies). The self-employed person cannot have a stake in another company as a partner or owner, nor can he have more than one employee who receives the minimum wage.
In the case of MEI Caminhoneiro, annual revenue cannot exceed R$ 251.6 thousand (this amount being proportional to the opening year), and the INSS payment is 12% (R$ 158.40, with the floor of R$ $1,320).
Having contributions up to date is the main obligation of those who register as MEI, even if they do not have revenue or do not issue an invoice with the CNPJ, according to Sebrae representatives.
The payment slip is called DAS (Documento de Arrecadação do Simples Nacional) and expires on the 20th of each month. When the date falls on a weekend or holiday, payment can be made until the next business day without penalty.
If you delay or do not pay the DAS, the self-employed person will accumulate debt, with a fine of 0.33% per day of delay, limited to 20% of the amount.
In the Entrepreneur Portal it is possible to generate the monthly bill, make the payment (including online), include automatic debit payment and request installment or refund.
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