A MEI é o empresário individual reconhecido pelo Estado com CNPJ de acordo com o art. 966 do Código Civil, que tenha receita bruta, no ano anterior, de até R$ 36.000, ou seja, no máximo tenha R$ 3.000,00 de ganhos mensais, optante pelo Simples Nacional, que tenha até um empregado e não possua mais de um estabelecimento nem participe de outra empresa como titular, sócio ou administrador.
A pessoa será registrada e terá no seu nome um CNPJ (Cadastro Nacional de Pessoas Jurídicas). Terá reduzidos a zero os valores referentes a taxas, emolumentos e demais custos relativos à abertura, inscrição, registro, alvará, licença e cadastro e, exceto nos casos em que o grau de risco da atividade seja considerado alto, os Municípios emitirão Alvará de Funcionamento Provisório, permitindo o início de operação do estabelecimento imediatamente após o ato de registro.
O Micro Empreendedor Individual paga uma taxa única de imposto e não estará sujeito outros impostos tais como o IRPJ (Imposto de Renda de Pessoa Jurídica), o IPI (Imposto sobre produtos industrializados), a CSLL (Contribuição Social sobre Lucro Líquido), COFINS (Contribuição para o Financiamento da Seguridade Social), o PIS (Programa de Integração Social) e o INSS patronal.
Quais as vantagens de se Legalizar como MEI
O empresário optante pelo MEI tem direito a EMITIR NOTA FISCAL, Auxílio doença (licença-saúde), licença maternidade, seguro por acidente de trabalho e direito à aposentadoria por idade ou invalidez para o empregado e para o micro empreendedor individual. Além disto, comprovação de renda; comprovação de aquisição de mercadoria evitando problemas com a fiscalização; comprovação de registro do empregado evitando futuras reclamações trabalhistas; possibilidade de acesso a créditos com maior facilidade e menores taxas. A empresa poderá comprar, vender, participar de licitações e até prestar serviços para empresas públicas como pequenos consertos nas escolas.
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