Microempreendedor Individual – MEI: Um ensaio sobre garantias, benefícios e obrigações

Abstract

Created in 2008, the complementary law 128 instituted the individual Microentrepreneur (MEI) as a legal figure, in order to include millions of self-employed workers, the law materialized the constitutional provision by regulating and guaranteeing differentiated legal treatment, thus, with a little more than a decade MEI has become the most common company size in Brazil, reaching the mark of more than 11 million entrepreneurs according to data from the Ministry of Economy (2021). In this sense, the present work sought to identify the advantages and disadvantages of MEI based on literature review and analysis. Through the study, it was found that the main advantages of the MEI are linked to social security benefits, possibility of issuing invoices, ease of formalization, possibility of hiring an employee, reduction of bureaucracy, access to banking services, access to consultancy services. Sebrae, tax burden reduction, differentiated treatment in bidding processes, simplified discharge, free service, among other benefits. However, it was also possible to identify the disadvantages, such as difficulty in obtaining long-term financing, limitations in expanding the business, the billing limit, among others.