The Individual Microentrepreneur (MEI) is a system designed for people who carry out autonomous activities. The model makes the entrepreneur citizen's life more practical, in addition to being a way to regularize the your economic situation through the monthly payment of the Simples Nacional Collection Document (DAS).
However, the value of this slip may change due to some factors, including readjustments in the minimum wage, which this year rose to R$ 1,212.00. In this way, there was also an increase of 10.18% in the MEI social security contribution! Keep reading this article and find out more!
see more
Updated! The 5 best proposals for freelance jobs for the…
Manager turns down job applicant after deeming her "too…
See more: Find out which professions cannot open MEI in 2022
As you have already seen, the MEI payment is made through the DAS, which is a tax method created in 2006. The amount to be paid is made up of some fees, such as the monthly contribution to the National Institute of Social Security (INSS) and two taxes.
Most of MEI's contribution derives from the percentage of the national minimum wage. Thus, currently the value of the DAS without accounting for taxes is 5% of the floor value.
In 2021, the minimum wage was BRL 1,100.00, so taxpayers paid BRL 55.00 DAS. However, this year, the minimum wage was readjusted by 10.18%, rising to R$ 1,212.00, which also caused the MEI contribution to increase to R$ 60.60!
However, payments are normally made against the previous month. For example, the January 2022 bill refers to the month of December 2021. That is, the value is still R$ 55.00, without the minimum wage adjustment. Only from February, the payment will be R$ 60.60, as it concerns the month of January of this year.
In addition to the percentage of the minimum wage, some taxes are also part of the calculation of the MEI social security contribution.
The first is the Tax on Services (ISS), charged if your legal entity is in the service sector. The second is the Tax on Circulation of Goods and Services (ICMS), if your company is related to industry or commerce. However, the values of these fees are quite small. For ISS, only R$ 1 is charged, and R$ 5 for ICMS, and in this case there was no increase.
