As of February, the approximately 14 million individual micro-entrepreneurs (MEI) registered in the country will pay R$66 to contribute to Social Security. The increase, of 8.91%, follows the readjustment of the minimum wage, which went from R$ 1,212 last year to R$ 1,320 this year, as stipulated by the Budget.
The readjustment will apply only to tickets due from February 20th. This month’s quota, which expires on January 20, will continue to be paid at the old amount of R$ 60.60.
For MEI truck drivers, who contribute more to Social Security, the contribution will increase from R$ 145.44 to R$ 158.40.
The values take into account the likely issue of a provisional measure, in the coming days, which raises the minimum wage to R$ 1,320. So far, the minimum wage for 2023 is set at R$1,302, as per edited provisional measure by the previous government in mid-December.
On Friday (6), the Minister of Finance, Fernando Haddad, said that the minimum wage “will be paid normally” when asked about issuing the provisional measure that will set the amount at R$ 1,320.
Retreat
Self-employed professionals with a simplified tax and social security system, individual micro-entrepreneurs pay 5% of the minimum wage per month to the National Institute of Social Security (INSS). MEI walkers contribute 12% of the minimum wage.
The remainder of the monthly contribution varies according to the field of activity. Workers who carry out activities related to commerce and industry pay R$ 1 more in relation to the Tax on the Circulation of Goods and Services (ICMS), administered by the state where they live. Professionals who perform services collect R$ 5 more in Tax on Services (ISS), administered by the municipality where they live.
By contributing to the INSS, individual micro-entrepreneurs are entitled to old-age retirement, sick pay, maternity pay, prison allowance and death pension. In addition, the Federal Revenue provides a National Register of Legal Entities (CNPJ) to MEI, which can issue invoices and obtain credit with special conditions.
The monthly payment slip of the MEI Simplified Collection Document (DAS-MEI) can be generated in the Entrepreneur Portal. Installments are due on the 20th of each month.
