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Zenaide Carvalho - Assessoria e Treinamentos

Qualquer um pode ser MEI – Microempreendedor Individual? PDF Imprimir E-mail
Avaliação do Usuário: / 2


“Dificuldades são ‘aliadas’ que possibilitam exteriorizar a capacidade latente.”
(Seicho Taniguchi)


Tenho recebido alguns e-mails com várias dúvidas de pessoas que têm lido meus artigos sobre a nova forma de tributação relativa ao MEI – Microempreendedor individual. Algumas dessas dúvidas vamos esclarecer neste artigo. Lembro que toda a sistemática para o cadastro do MEI ainda não foi divulgada e ainda está sendo preparada pelos órgãos governamentais juntamente com o Sebrae. Veja abaixo as respostas mais comuns para essas dúvidas:

O que é o MEI – Microempreendedor Individual?

O MEI é a nova forma de tributação e legalização criada em dezembro de 2008 pela Lei Complementar 128/08 que beneficiará pequenos empreendedores. Entrará em vigor a partir de julho de 2009.

O registro então será simplificado?

Sim. O MEI poderrá registrar-se como empresa de forma bastante simplificada e terá acesso à legalização de seus empreendimentos sem taxas de legalização e sem pagamento de honorários aos contadores tanto para abrir a empresa quanto para fazer a primeira declaração anual.

A que tipo de atividade é recomendado o registro como MEI?

Basicamente todas as atividades elementares, como pipoqueiros, eletricistas, costureiras, verdureiros, barbeiros, engraxates e outros. O faturamento é o primeiro fator limitante para o registro, já que esse registro é para negócios que tenham ou pretendam ter faturamento até 36 mil reais anuais, o que dá uma média de faturamento de 3 mil reais por mês.

Ouvi falar que terei direito à Previdência Social e pagarei uma quantia mínima de impostos. Como é isso?

O MEI pagará mensalmente 11% do salário mínimo para ter os direitos da Previdência Social, como auxílio-doença e aposentadoria por idade, por exemplo. Além disso, pagará apenas R$ 1,00 de ICMS (se sua empresa for uma empresa comercial) e/ou R$ 5,00 se for uma empresa de prestação de serviços, e mais nada a título de impostos. Também estará isento de taxas de alvará da prefeitura. Em valores atuais, não chega a R$ 60,00 mensais.

Sou fisioterapeuta recém-formado. Posso registrar-me como MEI?

Infelizmente não. As atividades de profissões regulamentadas como as de fisioterapeutas, médicos, administradores, advogados e outras, não podem ser tributadas pelo Simples Nacional e, consequentemente, também não podem ser enquadradas como MEI. As atividades permitidas são somente as atividades de comércio, indústria e as atividades de serviços que estão registrados na Lei Complementar 123/06 com tributação prevista no Anexo III da referida Lei.

Eu tenho dois empregados, posso registrar-me como MEI?

Também não pode. Só é permitido o registro de um empregado, mesmo assim desde que seu salário não ultrapasse o piso da categoria. E para esse empregado o MEI pagará 3% a título de contribuição previdenciária, além do valor da previdência que o próprio empregado contribuirá. Cabe ressaltar que caso o MEI tenha empregado deverá pagar férias, 13º salário, FGTS e todos os outros direitos trabalhistas previstos em lei.

Os contadores trabalharão de graça, para o MEI?

Em princípio, sim. Está previsto na lei que as empresas contábeis que estejam sendo tributados pelo Simples Nacional terão a obrigação de tirar dúvidas, orientar sobre a nova forma de tributação, fazer o registro da empresa e providenciar a primeira declaração ao fisco. Entretanto, se esse MEI tiver um empregado já precisará de fazer folha de pagamento e outras declarações. Nesse caso, não está previsto que esse trabalho seja feito gratuitamente pelos contadores.

E se a minha empresa crescer, tendo um faturamento superior a 36 mil reais anuais, eu perco os direitos?

Você perderá as vantagens do MEI, mas estará automaticamente enquadrado na tributação do Simples Nacional.

Quero me cadastrar como MEI. O que eu tenho que fazer?

Por enquanto deve aguardar. Mas já pode procurar um contador em sua cidade e demonstrar seu interesse, pedindo que ele avise a você quando poderá iniciar o processo, que provavelmente será no mês de junho de 2009.

Bem, espero ter esclarecido um pouco mais aos colegas e ficaremos atentos às regulamentações que estarão sendo publicadas em breve.

Fique com Deus, boa sorte e muito sucesso!

Zenaide Carvalho
Consultora e Palestrante
Administradora e Contadora
Escrito em: 12/04/2009
Direitos Autorais reservados: Este texto pode ser copiado e reproduzido para fins não comerciais, desde que na íntegra e contenha a fonte e identificação da autora.