MEI must pay contribution with new amount until this Monday

MEIs (Individual Microentrepreneurs) have until this Monday (21) to pay the DAS (Simplified Collection Document). Among the amounts paid are the Social Security contribution referring to the activity carried out by the company in January, which must be paid with a greater amount, of R$ 60.60.

The adjustment of the contribution to the INSS takes place after the increase in the minimum wage, which rose from R$1,100 in 2021 to R$1,212 this year. In addition to the R$ 60.60 for Social Security, micro-entrepreneurs pay taxes according to their activity. For the sectors of commerce, industry and transport between states and municipalities there is R$ 1 of ICMS (Tax on Circulation of Goods and Services). In the case of those who work in activities related to the service sector in general, there is a charge of the ISS (Service Tax), of R$ 5.

If the MEI has a contracted employee, it must withhold and collect the social security contribution related to the worker at its service. The micro-entrepreneur must also pay the CPP (Employer Social Security Contribution) to Social Security, of 3% of the contribution salary, and must make FGTS deposits (Fundo de Garantia do Tempo de Serviço). In this case, the due date will be the 7th of the following month. When there are no bank hours on the 7th, the payment must be made until the immediately preceding business day.

Mariza Machado, a specialist at the IOB, recalls that the payment of the monthly contribution to the MEI through the DAS has the deadline of the 20th of each month. However, when bank hours are not available because it is a Saturday, Sunday or a public holiday, the tax can be paid until the next business day.

In the case of payment of contributions referring to the employee through the DAE (eSocial Collection Document), if the 7th of the following month falls on a Saturday, Sunday or holiday, the tax payment must be brought forward to the previous business day.

Data from the Federal Revenue show that, in February, the number of MEIs in the country is 13.5 million. Those who delay the payment of the DAS accumulate debt with the tax authorities, with a fine of 0.33% per day of delay, limited to 20%.

In addition, there is interest based on the monthly Selic rate, accrued from the month following debt consolidation, until the month prior to payment. There is also a 1% charge for the month of payment. It is possible to pay in installments at the Federal Revenue, as long as the minimum installment is R$ 50.

Paying on time guarantees benefits

The micro-entrepreneur with up-to-date payments guarantees access to social security benefits such as retirement, pension for death and sickness benefit, in case he becomes unable to work. In addition, those who do not pay contributions for 12 months lose their registration as MEI.

Debts can also be entered in the active debt, with this, the CNPJ is compromised. If the worker has no income and wants to cancel his registration as MEI, this can be done at any time, but the debt remains in effect. Lowering the registration will result in the extinction of the CNPJ and, therefore, if the entrepreneur wants to continue acting as MEI, he will have to formalize himself again

The MEI is the small individual entrepreneur who has a turnover limited to R$ 81 thousand per year, does not participate as a partner, administrator or owner of another company, hires a maximum of one employee and carries out one of the economic activities provided for in the law that created the MEI.

See the calendar of MEI contributions in 2022