Text increases the ceiling for these entrepreneurs from R$81,000 to R$110 thousand in 2027 and R$140 thousand in 2028
The president (PT) sent this Monday (June 29, 2026) to the National Congress the bill that increases the MEI (Individual Microentrepreneur) ceiling from R$ 81,000 to R$ 110 thousand in 2027 and to R$ 140 thousand in 2028. The text also allows the hiring of one more employee per company. Here’s the of the project (441 kB –PDF).
Read the main points of the project:
- increases the proportional limit for opening MEI during the year: in 2027, it increases to R$9,166.67 per month of activity, that is, the equivalent of R$110 thousand in 1 year. From 2028 onwards, it will be R$11,666.67 per month, which is equivalent to a turnover of R$140 thousand per year;
- allows the MEI to have up to 2 employees, as long as they receive a minimum wage or the minimum salary for the category. Currently, the limit is 1 employee;
- authorizes the temporary hiring of a replacement employee when an employee is legally absent (such as maternity leave or sick pay), without this being considered an excess of the employee limit during the period;
- maintains the monthly payment system in a fixed amount of taxes owed by MEI;
- preserves the delivery of a single declaration to the Federal Revenue, bringing together tax, social security and FGTS-related information;
- the increase in the MEI ceiling is conditional on the provision for revenue waivers in budget laws from 2027 to 2029, in compliance with the Fiscal Responsibility Law;
- rules on increasing the turnover limit come into force on January 1, 2028;
- the other provisions come into force on January 1, 2027.
Creation of the MEI
The Individual Microentrepreneur in 2008 as a formalizing public policy. The regime allows self-employed workers to have a CNPJ registration, issue invoices and secure social security rights, such as retirement, sickness benefit and maternity leave.
The counterpart is the payment of a unified monthly tax guide with reduced values. It is the gateway to the micro and small business ecosystem in Brazil.
To be part of this regime, the entrepreneur must respect strict revenue and structure limits. If you go beyond the rules, you are automatically out of compliance and pushed into Simples Nacional, another easier tax regime that unifies 8 federal, state and municipal taxes into a single collection, but with progressive rates and considerably higher than the fixed rates charged to the MEI.
