Some changes are planned for the category of Individual Microentrepreneurs (MEIs) for the next year. One of the most impactful would be the change in the billing limit, going from BRL 81,000 per year to up to BRL 144,000. However, this is not the only change.
Of course, this change would bring many other entrepreneurs, who currently do not fit into the category of MEI, to enjoy the benefits of such a position, such as lower tax rates, for example. This proposal is pending a vote, both in relation to the Chamber of Deputies and in relation to the Federal Senate.
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However, the subject is not defined yet, despite the great possibility of increasing the billing limit. Thus, several entrepreneurs can choose to formalize themselves as MEI, aiming to adapt to the benefits of this category in the country as early as 2023.
Also within the foreseen changes for the future of the
MEIs is the issue of hiring employees. Currently, individual micro-entrepreneurs can hire only one employee with a formal contract, but there are projects to authorize these entrepreneurs to hire up to two employees through the Consolidation of Labor Laws regime (CLT).Another advantage for MEIs in 2023 is the facilitation of issuing Invoices, which can be done both through the application and through Simples Nacional.
Another peculiarity of Individual Microentrepreneurs is the issuance of the Simples Nacional Collection Document (DAS), which will probably have its value changed in 2023. This tab needs to be paid monthly, so the entrepreneur is up to date with his tax obligations in relation to his venture.
In addition, it is through this document that entrepreneurs guarantee the security of benefits related to the National Institute of Social Security (INSS), and the amount will change since the DAS is calculated based on the minimum wage, equivalent to 5% of the amount this.
Finally, for MEIs who intend to retire in 2023, it is necessary to pay attention to the ages, which are as follows:
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