Inicialmente, é importante esclarecer que para ser considerado MEI (Microempreendedor Individual) é necessário se registrar como MEI pelo portal do empreendedor, desde que se atenda aos seguintes requisitos:
- Exercer atividade empresarial autorizada para o MEI – no portal do empreendedor é possível consultar quais atividades são permitidas ao MEI;
- Contratar, no máximo, um empregado que receba o piso da categoria ou um salário mínimo;
- Não ser titular, sócio ou administrador de outra empresa;
- Ter um faturamento anual de até R$ 81.000,00* ou até R$ 251.600,00* para o transportador autônomo de cargas que tenha como ocupação profissional exclusiva o transporte rodoviário de cargas, de acordo com a tabela B, Anexo XI da Resolução CGSN nº 140/2018.
Não podem ser MEI: - Menores de 18 anos (com exceção do maior de 16 anos emancipado);
- Servidores públicos federais (em relação aos servidores públicos estaduais, distritais e municipais, é necessário consultar a legislação da respectiva unidade da federação);
- Quem possui mais de um estabelecimento;
- Startups;
- Estrangeiros sem visto permanente.
O MEI é um contribuinte individual, segurado obrigatório, com contribuição/tributação simplificada, de 5% (cinco por cento) sobre o salário-mínimo vigente, hoje, em 2024, o correspondente a R$70,60, que deve ser recolhido através da DAS (Documento de Arrecadação do Simples Nacional), cujo vencimento é todo dia 20. Além da contribuição para o INSS, o DAS MEI também inclui o ISS e o ICMS, a depender da categoria do MEI.
Portanto, na prática, o seu valor acaba sendo um pouco acima de 5% do salário-mínimo. Além da aposentadoria, o MEI e seus dependentes também podem receber outros benefícios pagos pelo INSS, tais como:
- Benefícios por incapacidade (aposentadoria por invalidez ou auxílio-doença);
- Salário-maternidade;
- Pensão por morte para os dependentes;
- Auxílio-reclusão para os dependentes.
Para contagem dos recolhimentos do MEI como tempo de contribuição com o fim de viabilizar a emissão da CTC – Certidão de Tempo de Contribuição e a averbação desse tempo em outros regimes de previdência social, é possível complementar as contribuições em 15% sobre o salário-mínimo.
Antes de decidir sobre registrar-se como MEI, de complementar suas contribuições pagas como MEI ou de solicitar a sua aposentadoria, é recomendável a orientação de um advogado especialista para realizar um planejamento previdenciário.
Gostaria de saber mais sobre esse assunto? Converse com um de nossos especialistas.
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