Source: https://eximiocontabil.com.br/en/case/tips-on-mei/
Timestamp: 2019-11-22 07:50:27
Document Index: 408750271

Matched Legal Cases: ['art. 18', 'art. 18', 'art. 18', '§ 1', 'Art. 1', 'art. 18', 'art. 18', 'art. 18']

Some tips on MEI – Contabile superb Apoio Empresarial
Some tips on MEI
Single microenterprise (MAY) – GFIP / Sefip
According to the Executive Declaratory Act No. 49/2009, the Microempreendedor Single (MAY) that is not prevented from opting for the system of collection of taxes and contributions, provided for in art. 18-The Complementary Law 123/2006, and that has a single employee who receive only minimum wage or salary of the profession, to art. 18-C of Complementary Law 123/2006, shall declare the Gathering Company System Service Time Guarantee Fund and Social Security Information (Sefip) information relating to employee, should fill in the following fields related as follows:
a) no field "Simples": not opting;
b) in the "Other Entities": 0000;
c) in the "Tax rate RAT": 0,0;
d) the generation of the file to be used for payroll importation should be informed code 2100 in the "Code. GPS payment ";
e) the difference 20% for 3% on the Social Security Contribution Employer calculated on the pay-for-contribution provided for in the caput of art. 18-C of Complementary Law 123/2006 It should be reported in the "Compensation", for the purpose of generating correct amounts due in Guia Social Security (GPS);
f) the fields "Period Start" and "Period End" should be filled with the same competence of GFIP / SEFIP;
g) if the compensation amount exceeds the limit 30% demonstrated by SEFIP, this value should be confirmed using the "Yes";
h) contributions should be collected in GPS with the codes of payment and amounts determined by SEFIP;
i) o MEI, when the lack of payment to the Guarantee Fund for Length of Service (FGTS) and information to Social Security, only must deliver the Gathering Guide Service Time Guarantee Fund and Social Security Information (GFIP) with indicating no taxable event (Without movement) for subsequent powers delivered to that for which triggering events with GFIP.
It is noted that the presentation with GFIP indicating no triggering event must comply with the guidelines contained in the manual GFIP / SEFIP.
How to register employed by MEI
What is the procedure to register an employee in a company by opting SIMEI?
The MEI can not hire more than one employee and it should receive only 1 (one) minimum wage or salary of the profession. Like this, It shall be made in the record of this employee and CTPS tab.
likewise, MEI is obliged:
a) to make the payment of the employer's social security contributions at the rate of 3% on the employee's remuneration;
b) to retain and collect the social security contribution payable by the insured employee at your service, under the law (8%); e
c) to provide information relating to the insured employee at your service, as established by CGSN.
The Executive Declaratory Act No. CODAC 49/09 (DOU de 10/07/2009) It provides for the information to be declared in Collection Guide Service Time Guarantee Fund and Social Security Information (GFIP), specifies where.
The individual entrepreneur referred to in article. 966 yes Lei nº 10.406/02 (Civil Code), Single considered Microempreendedor (MAY) in accordance with § 1 of Art. 1No. Resolution No. CGSN 58/09, that is not prevented from opting for tax collection and systematic contributions provided for in art. 18-The Complementary Law 123/06, and that has a single employee who receive only minimum wage or salary of the profession, to art. 18-C of Complementary Law 123/06, shall declare the Gathering Company System Service Time Guarantee Fund and Social Security Information (SEFIP) information relating to employee, should fill in the following fields related as follows:
a) no field "Simples", "Not opting";
b) in the "Other Entities", “0000”; e
c) in the "Tax rate RAT", “0,0”.
In the file generation to be used for payroll import should be told the code "2100" in the "Code. GPS payment ".
Unlike 20% for 3% on the Social Security Contribution Employer calculated on the salary contributions referred to in the caput of art. 18-C of Complementary Law 123/06, It should be reported in the "Compensation" for the purposes of correct generation of amounts due in the Social Security Guide (GPS).
The fields "Period Start" and "Period End" should be filled with the same competence of GFIP / SEFIP.
If the compensation value exceeds the limit 30% demonstrated by SEFIP, this value should be confirmed if using the "YES".
Contributions should be collected in GPS with payment codes and amounts determined by SEFIP.
The MEI when the lack of payment to the Guarantee Fund for Length of Service (FGTS) and information to Social Security, only must deliver the Gathering Guide Service Time Guarantee Fund and Social Security Information (GFIP) with indicating no taxable event (Without movement) for subsequent powers delivered to that for which triggering events with GFIP.
The presentation with GFIP indicating no triggering event must comply with the guidelines contained in the manual GFIP / SEFIP.
I want to start a pharmacy or drugstore, how to proceed?
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I have some doubts About emission Decorate…
1 – What is the value of income for issuing Decorate?
R: It is the Beneficiary's income, duly attested.
2 – What documents are required to issue a Decorate?
R: personal papers and documents that proof income. It requires the presence of the beneficiary in the accountant's office for presentation of documents proving income.
3 – How long does it take to be completed the issuance of Decorate?
R: The issue of Decorate, if I, It can be made the day after the presentation of documents. What we perceive in some customers do not have complete documentation. Ex.: They should get the guide that proves the payment of income tax and / or other documents.
4 – Why do I have to pay income tax when I do a Decorate?
R: Income received by individuals are subject to the sliding scale of income tax at source lion or booklet, depending on the type of income received. Without proper gatherings it is not possible to issue the Decorate.