MEI- Pró-Labore para MEI - Tudo nesse vídeo

This is the most comprehensive video on the subject. Watch until the end to understand. IRS Inquiry Solution regarding pro-labore: http://normas.receita.fazenda.gov.br/... ------------------------------------------------- CONCEPT OF PRO-LABORE There is no prohibition preventing MEIs from withdrawing pro-labore. In short, pro-labore is the remuneration received by the partner/owner of a company for their work performed for their company. Legal provision: Art. 12, V, "f" of Law 8,212/91 Also included in the IRPF 2024 Question 183 --------------------------------------------- MINIMUM AND MAXIMUM VALUES: There is no minimum or maximum amount for pro-labore; this amount is usually defined by the partners in the company's incorporation document. But people typically set the pro-labore amount within the range of one minimum wage and up to the maximum INSS contribution salary (INSS ceiling). You may have heard that the minimum is one minimum wage. People say this because, according to social security legislation, the minimum INSS contribution is one minimum wage. Normally, it doesn't vary. The amount depends on the market and also the needs of the partner or company owner. --------------------------------------------- INDIVIDUAL INCOME TAX RETURN. Now, if you decide to file a pro-labore, be careful with the amounts, both monthly and total annual. This is because pro-labore is taxable income. Therefore, if during the year the sum of your taxable income (pro-labore + distributed taxable profits + other income: rent, salaries, etc.) exceeds the annual limit of R$30,639.90, you will be required to file an individual income tax return. ---------------------------------------------- INCOME TAX ON PRO-WORKE Yes, depending on the amount you withdraw from pro-labore, income tax may be due. This income tax will be calculated according to the progressive table, meaning you will only be subject to income tax if the amount exceeds the exemption threshold. For example, if your pro-labore is up to two minimum wages (R$2,824.00), there will be no tax payable. However, above that, there may be, but this will depend on each case, as some people have some deductible expenses, such as dependents and alimony. The good news is that the Federal Revenue Service website has a very easy-to-use simulator where you can enter your income and deductions, and the system will calculate the tax. If you need to pay tax, the MEI's CNPJ (National Institute of Social Security) must make the payment using code 0561. LINK to the simulator: https://www27.receita.fazenda.gov.br/... --------------------------------------------- INSS ON PRO-LABORE MEIs do not have to pay INSS on pro-labore withdrawals. This is because LC 123/06 defined the MEI contribution as set forth in Article 21, § 2, of Law No. 8,212, of July 24, 1991; that is, a fixed 5% of the minimum wage. MEIs cannot collect amounts higher than this, unless they wish to supplement with an additional 15% to count the MEI period toward retirement based on contribution time, but that's another matter. There is also no need for the MEI's CNPJ to withhold 11% of the pro-labore paid to the MEI owner, meaning that Article 4 of Law 10.666/2003 does not apply, for the same reasons I just mentioned: the MEI contribution is fixed, and only 5% of the minimum wage. If this withholding were allowed, the simplification established by LC 123/06 would end up being compromised. In short, there is no need for an 11% withholding on the MEI's pro-labore. --------------------------------------------- E-SOCIAL According to the e-social manual, link below, MEIs do not send e-social reports just to report pro-labore (employment income tax): https://www.gov.br/esocial/pt-br/docu... --------------------------------------------- EFD-REINF Normative Instruction 2005/2021, art. 19-B, § 2, when income tax on employment income cannot be reported in e-social, it must be reported in EFD-Refin. In EDF-Reinf, use the income type code 1001, provided in Annex I of your manual. ---------------------------------------------- DIRF: Yes, MEIs must declare IRRF on pro-labore in the DIRF: Art. 2, I of IN 1990/2020. ---------------------------------------------------- This channel is educational and has no connection with the Federal Revenue Service. ------------------------------ #pró-labore #prolabore #prólaboremei