With the Information Technology (IT) sector constantly growing, many self-employed IT professionals are wondering if they can formalize their activities as an Individual Microentrepreneur (MEI). In this article, we will explore the possibilities, the relevant CNAEs (National Codes of Economic Activities), as well as information on tax regimes and the advantages of becoming an MEI in the IT area.
MEI for IT professionals: is it possible?
The answer is yes, IT professionals can be MEIs, as long as their activities fall within the permitted CNAEs. To become an MEI, it is important to check whether your activity falls into one of the following categories:
- Software and application developer (CNAE 6201-5/00)
- Computer technical support (CNAE 6203-3/00)
- Web designer (CNAE 6204-1/00)
- Information systems management (CNAE 6202-7/00)
- IT Consulting (CNAE 6209-1/00)
If your activity is related to one of these categories, you can register as an MEI.
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Advantages of being an MEI in IT
There are several advantages to becoming an MEI in the IT area:
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Tax simplicity: MEIs have simplified tax obligations, paying a fixed monthly amount.
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Regularization: Becoming an MEI allows you to operate legally, which is essential for winning clients and projects.
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Social Security: As an MEI, you will be entitled to social security benefits such as retirement, sick pay and maternity pay.
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Other types of formalization
If you don't fit into one of the 4 activities allowed in the MEI, you can still opt for other modalities, such as:
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Self-employed
Self-employed people establish an employment relationship and payment is made through an RPA or Self-Employed Payment Receipt.
The document will deduct the tax, which can vary from 0 to 5% (ISS). In addition to INSS (11%) and IRPF (22.5%).
In general, it is considered one of the most expensive options for both the professional and the company hiring the services.
Microenterprise (ME)
The ME is a good option for those looking to grow in the market. The annual turnover allowed is up to R$360 thousand. The modality is divided into two categories:
Individual entrepreneur (EI)In this model, activities are carried out in their own name. It is the Individual Entrepreneur who is responsible for the company, including his personal assets. In other words, there is no division of assets;
Limited Liability Individual Entrepreneur (EIRELI): It is also a type of Individual Company, the advantage of which is that the company has limited liability. In other words, if it gets into debt, its personal assets are not affected.
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Tax regimes
In addition to defining the type of CNPJ, when opening an IT company you will also need to start tax planning.
For micro and small companies, the tax regimes that are allowed and most recommended are:
Simple nationalIt is known for its simplified taxation. All taxes are collected in a single form, called DAS. This includes ISS, CSLL, IRPJ, Cofins, IPI, ICMS, PIS/Pasep and the Social Security contribution. The rates vary according to the activity carried out. The cost is much more attractive and interesting than using the RPA as a self-employed person;
Presumed profitIn this type of tax regime, the tax rate is charged on the calculation based on a projection of the business's turnover, using gross revenue as a basis, in addition to other revenue that is subject to taxation.
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Formalize your work
Some IT professionals can become MEIs, while others do not. However, it is crucial that everyone formalizes their work in order to legalize it according to tax legislation and, above all, to increase their growth opportunities.
Without proper formalization, the professional is left without legal protection and may end up not being paid for their services. In addition, they run the risk of losing out on business opportunities, are unable to access available credit lines and are also subject to possible financial penalties.
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Conclusion
In short, IT professionals can become MEIs, as long as they meet the specific requirements of the CNAE. Being an MEI offers significant advantages, such as tax simplicity and regularization. For self-employed IT professionals who do not fall under MEI, there are other tax regimes to consider. It is therefore always advisable to consult an accountant to ensure that your situation complies with current legislation and is optimized for your area of activity.
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