If you want to start “under” your turn has come!

The so-called MEI taxation system – Individual Micro Entrepreneur came up with the proposal to include the small business owner giving him equal rights to larger companies, how to have CNPJ, issue fiscal note, participate in public competition, and hire up 01 (one) employee.

This system is limited by the company's revenue and, maybe, by the type of activity performed. For these and other reasons, you should do a detailed study before starting your company to make the right decision.

We highlight below some differences as to how MEI's INSS is calculated and other pertinent information. We are available for further clarification:

Single microenterprise (MAY) – GFIP / Sefip

According to the Executive Declaratory Act No. 49/2009, the Microempreendedor Single (MAY) that is not prevented from opting for the system of collection of taxes and contributions, provided for in art. 18-The Complementary Law 123/2006, and that has a single employee who receive only minimum wage or salary of the profession, to art. 18-C of Complementary Law 123/2006, shall declare the Gathering Company System Service Time Guarantee Fund and Social Security Information (Sefip) information relating to employee, should fill in the following fields related as follows:

a) no field "Simples": not opting;

b) in the "Other Entities": 0000;

c) in the "Tax rate RAT": 0,0;

d) the generation of the file to be used for payroll importation should be informed code 2100 in the "Code. GPS payment ";

e) the difference 20% for 3% on the Social Security Contribution Employer calculated on the pay-for-contribution provided for in the caput of art. 18-C of Complementary Law 123/2006 It should be reported in the "Compensation", for the purpose of generating correct amounts due in Guia Social Security (GPS);

f) the fields "Period Start" and "Period End" should be filled with the same competence of GFIP / SEFIP;

g) if the compensation amount exceeds the limit 30% demonstrated by SEFIP, this value should be confirmed using the "Yes";

h) contributions should be collected in GPS with the codes of payment and amounts determined by SEFIP;

i) o MEI, when the lack of payment to the Guarantee Fund for Length of Service (FGTS) and information to Social Security, only must deliver the Gathering Guide Service Time Guarantee Fund and Social Security Information (GFIP) with indicating no taxable event (Without movement) for subsequent powers delivered to that for which triggering events with GFIP.

It is noted that the presentation with GFIP indicating no triggering event must comply with the guidelines contained in the manual GFIP / SEFIP.

How to register employed by MEI

What is the procedure to register an employee in a company by opting SIMEI?

The MEI can not hire more than one employee and it should receive only 1 (one) minimum wage or salary of the profession. Like this, It shall be made in the record of this employee and CTPS tab.

likewise, MEI is obliged:

a) to make the payment of the employer's social security contributions at the rate of 3% on the employee's remuneration;
b) to retain and collect the social security contribution payable by the insured employee at your service, under the law (8%); e
c) to provide information relating to the insured employee at your service, as established by CGSN.

The Executive Declaratory Act No. CODAC 49/09 (DOU de 10/07/2009) It provides for the information to be declared in Collection Guide Service Time Guarantee Fund and Social Security Information (GFIP), specifies where.

The individual entrepreneur referred to in article. 966 yes Lei nº 10.406/02 (Civil Code), Single considered Microempreendedor (MAY) in accordance with § 1 of Art. 1No. Resolution No. CGSN 58/09, that is not prevented from opting for tax collection and systematic contributions provided for in art. 18-The Complementary Law 123/06, and that has a single employee who receive only minimum wage or salary of the profession, to art. 18-C of Complementary Law 123/06, shall declare the Gathering Company System Service Time Guarantee Fund and Social Security Information (SEFIP) information relating to employee, should fill in the following fields related as follows:

a) no field "Simples", "Not opting";
b) in the "Other Entities", “0000”; e
c) in the "Tax rate RAT", “0,0”.

In the file generation to be used for payroll import should be told the code "2100" in the "Code. GPS payment ".

Unlike 20% for 3% on the Social Security Contribution Employer calculated on the salary contributions referred to in the caput of art. 18-C of Complementary Law 123/06, It should be reported in the "Compensation" for the purposes of correct generation of amounts due in the Social Security Guide (GPS).

The fields "Period Start" and "Period End" should be filled with the same competence of GFIP / SEFIP.

If the compensation value exceeds the limit 30% demonstrated by SEFIP, this value should be confirmed if using the "YES".

Contributions should be collected in GPS with payment codes and amounts determined by SEFIP.

The MEI when the lack of payment to the Guarantee Fund for Length of Service (FGTS) and information to Social Security, only must deliver the Gathering Guide Service Time Guarantee Fund and Social Security Information (GFIP) with indicating no taxable event (Without movement) for subsequent powers delivered to that for which triggering events with GFIP.

The presentation with GFIP indicating no triggering event must comply with the guidelines contained in the manual GFIP / SEFIP.