O MEI (Individual Microentrepreneur) is a legal category created by the government to facilitate the formalization of self-employed professionals. The owner of a small business that adheres to the modality gains a series of rights, but also some duties.
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There are also some exclusive advantages for those formalized, such as discounts on vehicle purchases and tax exemption. On the other hand, those who fail to fulfill their obligations can end up in trouble.
4 practices that create problems for the MEI
Next, learn what microentrepreneurs should not do to avoid problems and even debt.
Fail to pay the DAS
The monthly payment of the Simples Nacional Collection Document (DAS) is one of the obligations of the modality. Currently, the amount varies between R$ 61.60 and R$ 66.60, according to the company’s category (trade or industry, services or commerce and services).
Those who fail to comply with this rule can receive a fine and interest, have their name registered in the active debt and even lose their CNPJ. In addition, the time required to retire increases, as the period of delay does not count as length of service.
The current revenue limit is R$81,000 per year, or R$6,750 per month. Omitting billing to remain classified as an individual microentrepreneur generates a fine that varies between 75% and 250% of the omitted amount.
Perform invalid activities
The list of activities allowed by the MEI is quite extensive, but it does not include all types of professions. For example, activities such as: electrician, comedian, singer or independent musician, performing arts instructor, accounting technician and private teacher are prohibited.
The professional who performs an incorrect framework can be punished by the law, which provides for the payment of a fine for anyone who exercises or announces to exercise “profession or economic activity without fulfilling the conditions to which its exercise is subordinated by law”.
Stop registering an employee
Current rules allow MEI to hire only one employee, but there are those who insist on having more than one or not registering what they have. Anyone who breaks this law may face penalties applied by the government and the IRS, in addition to being the subject of a labor lawsuit filed by the employee.