Have you heard of MEI? Created in 2008, the Individual Micro entrepreneur (MEI) aims to legalize the person who works on their own, making them a small business owner. The objective of this strategy is to reduce informal work. Thus, the government can increase its tax base and more professionals gain labor protection.
The idea worked. Since its creation, MEI has formalized the profession of more than 5 million individual microentrepreneurs. And, because it offers great benefits, a lot has been debated about what types of professions fit to be favored by this program.
The profession of a real estate broker, for example, is one that generates a lot of doubts. After all, can a realtor be MEI? Read on and find out what the answer to that question is!
What is MEI?
Do you already know, in fact, what MEI is? Before we continue with our main question, it is important that you understand what this concept means, in order to understand why so many people today are wanting to adhere to this categorization.
The MEI arose from a need in Brazil to fit dozens of professional activities, which were not regulated, to the legally established social and social security rights and duties. The objective was to remove people from informality and increase the taxpayer base for the State, that is, a win-win.
The solution for this was to create a category of company in which the professionals of these determined activities could fit in to obtain some benefits. In this way, the MEI has become the base category for companies in Brazil, which are divided according to their income.
Therefore, to be MEI it is necessary that the annual turnover of your business does not exceed the value of R $ 81 thousand, which is equivalent to about R $ 6,750 per month and is also not a partner of another company. Until then, several brokers have met the necessary requirements.
The rights of the individual microentrepreneur
The benefits of becoming MEI are several and all contribute to the small business owner acquiring better conditions to do his job. One of the most valuable benefits is that the citizen awarded an MEI receives a CNPJ number. Thus, even though he is self-employed and working individually, now the entrepreneur is no longer seen as a person, but as a company.
This makes it much easier when opening bank accounts, as the individual will now be able to qualify for the benefits of business accounts, which also means that their access to credit will be easier. With a CNPJ, the entrepreneur can borrow at better rates and terms than as an individual.
In addition, another important point is that in this way the professional can also issue invoices, something essential for the professionalization of your business. Although in some cases the issuance of banknotes is not mandatory by law, in order to be able to serve larger customers and mainly other companies, the possibility of generating them is vital.
The MEI can also, according to complementary law No. 128 of 2008, hire an employee to help him, without facing bureaucracy. In addition, this category also has other social security advantages, such as access to retirement, sickness benefits, maternity pay and death pension.
I could see why it seems like a good deal to be MEI, right? Now we will know the obligations of those who choose this category.
The duties of the individual microentrepreneur
All of these advantages aim to ensure that the small business owner receives the same benefits as a formal contract worker. But for that, he will also need to contribute.
When creating the MEI, the microentrepreneur undertakes to pay a monthly fee through the DAS (Collection Document of the Simples Nacional). This single rate includes the social security contribution (5% of the minimum wage) and the state contribution (ICMS) or varying for municipal contribution (ISS) if the activity is a trade or service provision.
Know the amounts charged in the monthly collection:
- merchant: R $ 48.70 (R $ 47.70 for Social Security and R $ 1.00 for ICMS);
- service provider: R $ 52.70 (R $ 47.70 for Social Security and R $ 5.00 for ISS);
- trade and services: R $ 53.70 (Social Security, ISS, and ICMS).
Can the real estate agent be an individual microentrepreneur?
For brokers, the MEI would be a great attraction, as it reduces the tax burden of the autonomous broker, which today represents over 30% of sales. However, unfortunately, real estate agents cannot become individual microentrepreneur, simply because they already have their profession legalized, and therefore do not fit into the program’s target group.
The objective of the creation of the MEI is precisely to formalize those professions that were not covered by specific legislation, being harmed in relation to their rights. But this does not happen with the profession of real estate broker, since it has the wide coverage of its Regional Councils.
Many people were initially confused, due to the complementary law nº 147, of 2014, which added the category of real estate brokers in the list of trades that can opt for the Simples Nacional regime. Thus, since January 2015, real estate agents may be opting for Simples Nacional, but not in the condition of MEI.
What is Simples Nacional?
Simples Nacional is a simplified legal regime that aims to reduce bureaucracy and also the tax burden for micro and small businesses. To fit into these categories, your company must have an annual income of up to R $ 360 thousand, being characterized as a micro business, or between R $ 360 thousand and R $ 3.6 million, categorized as a small company.
The inclusion in this category guarantees benefits such as the elimination of bureaucratic steps, allowing the entrepreneur not to have to make several registrations, but a single one, on the website of the tax regime. Simples also reduces the value of some taxes and facilitates their payment, which is carried out through a single way.
Here, the activity of real estate brokerage is contemplated, since a broker can become an individual entrepreneur or even open a business partnership.
Therefore, a broker cannot be MEI by the definition of the program, but nothing prevents him from taking the necessary measures to benefit from Simples Nacional.
Did you have any more questions about being an individual microentrepreneur? Talk to us here in the comments!