Contribution of microentrepreneurs rises from R$ 65.10 to R$ 66

The raising of the minimum wage to R$ 1,320, starting this month, changes the calculation of the contribution of individual microentrepreneurs (MEI) to Social Security. The value, which was R$ 65.10 with the minimum wage of R$ 1,302, will now be R$ 66. The increase follows the new value of the minimum wage, published in provisional measurethis Monday (1st).

The readjustment will apply only to tickets due on June 20. This month’s quota, which expires on May 20, will continue to be paid at the old amount of R$ 65.10. For MEI truck drivers, who pay more for Social Security, the contribution will increase from R$ 156.24 to R$ 158.40.

The raising of the minimum wage was decided in a meeting last Thursday (27) between president Luiz Inácio Lula da Silva, the trade union centrals and the ministers of the economic area. The amount of BRL 1,320 was stipulated in the 2023 Budget, but the minimum wage was BRL 1,302 in the first four months of the year because the amount of Social Security benefits, most of which are linked to the minimum, exceeded initial forecasts.

Last Friday (28), the Minister of Labor, Luiz Marinho, indicated that he intends to resume, next year, the minimum wage readjustment policy which was in force between 2011 and 2019. According to the formula, the minimum wage is corrected every year by the inflation of the previous year plus the growth of the Gross Domestic Product (GDP, sum of goods and services produced) of two years before.

This Sunday (30), the president Luiz Inácio Lula da Silva confirmed the government’s decisionby announcing that it will send to the National Congress, in the next few days, a bill (PL) that, if approved, will make it mandatory to adjust the minimum wage above inflation.

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.