Revenue warns about new contribution amounts for Individual Microentrepreneur (MEI)

As of this year, the deadline for submitting the Individual Income Tax Declaration (IRPF) is no longer April 30th and is now May 31st. In addition, the Federal Revenue warns Individual Microentrepreneurs (MEI) to be aware of the new category contribution values. With the publication of MP 1172, which defined the new minimum wage, the part relating to social security will be readjusted.

Provisional Measure No. 1172, of May 1, 2023, set the new minimum wage at R$1,320.00. Thus, social security is now worth R$66.00.

The amounts to be collected by the MEI are as follows:

• R$ 67.00 for the MEI taxpayer of ICMS;
• BRL 71.00 for the ISS taxpayer MEI;
• BRL 72.00 for the MEI taxpayer of ICMS and ISS;

For MEI Transportador Autónomo de Cargas, the social security contribution is 12% of the minimum wage, the INSS amount is now 158.00 reais, in addition to the ISS and ICMS amounts, depending on the measure.

In addition to the MEIs, accounting specialist Lucas Lima, from the LL Intelligence in Business Group, highlights other categories of taxpayers who need to file their income tax return by the end of this month.

“Taxpayers who received taxable income above BRL 28,559.70, that is, around BRL 2,380 per month, in 2022, are obliged to make the declaration. Or even, who have operated on the stock exchange for more than R$40,000 or who, on December 31, 2022, have assets and rights totaling at least R$300,000”, he points out.

Therefore, the new amounts will be collected from June, when it will be possible to issue all collection documents – DAS referring to the calculation periods from May to December.