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On June 14, the Finance and Taxation Commission (CFT) approved the complementary bill that raises the ceiling for the category of Individual Microentrepreneur (MEI) and also from Simple national. The measure still needs the assent of the Constitution and Justice Commission to go to the Federal Senate.
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In general terms, the text establishes that the MEI billing limit increase from R$81 thousand to R$144 thousand. In the case of micro-enterprise owners, the value rises from R$ 360 thousand to R$ 869 thousand and, finally, in relation to small companies, the proposed limit change is from R$ 4.8 million to R$ 8.69 millions.
Changes to the initial proposal
At first, PLP 108/2021, authored by Deputy Jayme Campos (União-MT), only established the update of the billing limit for those who are MEI, in addition to the possibility of people in this business category to hire up to two employees – the maximum currently allowed is one.
However, the rapporteur of the project and president of the CTF, Marco Bertaiolli (PSD-SP), claimed that, for reasons of “tax justice”, it was also necessary to include the owners of micro and small businesses in the new framework.
According to Bertaiolli, the reason for the change is directly associated with inflation, which made many businesses “fail to fit not because they grew, but because the nominal value strangled in time and without updating does not represent the current reality, excluding taxpayers”. who have always been the real addressees of the norm”.
Regarding the amendment that deals with the number of employees hired by MEI, the new regulation was kept unchanged.
