Before being revoked by the Ministry of Finance, the new rules related to the monitoring of PIX have raised a series of questions among the Brazilian population, especially among small entrepreneurs and self-employed workers, that feared paying more taxes when receiving for their services. This is because the Federal Revenue would monitor financial transactions above R$ 5,000 per month for individuals and R$ 15,000 for legal entities, automatically crossing data through thee-Financial, with the aim of curbing practices such as tax evasion and money laundering. Kályta Caetano, head of Accounting for the management platform MaisMei, ensures that the measure would not "tax the PIX", but clarifies that, even with the revocation, informal workers may pay a higher tax burden, being formalized as a microentrepreneur individual (MEI) is the best way for freelancers to avoid unnecessary taxes in the future.
"In the first place", what was proposed is a global practice that would allow the Federal Revenue Service to cross-check data from all financial institutions to identify possible discrepancies when a taxpayer files their Income Tax return. This was already applied to traditional banks. In the case of MEIs, the tax burden is already defined and paid monthly through the DAS (Document of Collection of the Simples Nacional). That is to say, if a self-employed worker is formalized in this regime, he will not pay taxes anymore, as long as it does not exceed its annual revenue limit, currently at R$81 thousand. The informal worker does not have this security, explain.
In the construction sector, for example, in a hypothetical scenario where a bricklayer – who works as a Microentrepreneur Individual (MEI) – receives transfers from your clients for the purchase of construction materials, we can assume that, in the year 2024, he has moved R$130 thousand. From this value, R$81 thousand would refer to the actual revenue (his payment for services) and R$49 thousand corresponding to the purchase of materials that his clients passed on to him.
In this case, in addition to reporting your revenue (R$81 thousand) in the Annual Declaration of the Simples Nacional (DASN), he must keep purchase invoices for the materials and proof of transfers made by clients to demonstrate that the amount of R$49 thousand is not revenue, it is a refund
As for the Individual Income Tax (IRPF), the specialist in accounting and small business management, explain that it is at this moment that the formalization of the MEI and tax planning allow the worker to pay less taxes or, even, be exempt from them.
The calculation of income tax for the individual microentrepreneur (MEI) must be done considering the deductions allowed by law and the separation between the income from the CNPJ (revenue of the MEI) and personal income. Since, for services such as those provided in construction, 32% is deducted from the gross revenue, in addition to the expenses. However, if the self-employed worker is not a MEI, all your income, without deduction, it must be declared and, consequently, he will have to pay more taxes, remember Kályta Caetano.
Comparison between MEI and Informal Worker
Considering the previously mentioned example, two R$81.000 invoiced
- Non-taxable income: R$81.000 x 32% = R$25.920
- Net profit: R$81.000 – R$25.000 (expenses) = R$56.000
- Taxable income: R$56.000 – R$25.920 = R$30.080.
How the taxable income of R$30.080,00 is below the exemption limit of R$ 30.639,90 for 2025, the bricklayer would beexempt from paying IRPF.
But if he were in the informal sector – without MEI and without paying taxes – the total income of R$81.000 would be considered taxable. Calculating the income tax for this scenario
- First R$30.639,90: Exempt
- Surplus: R$50.360,10
- R$20.080,10 at the rate of 7,5%: R$1.506,01
- R$30.280,00 at the rate of 15%: R$4.542,00
- Total income tax due: R$6.048,01
Therefore, as an individual microentrepreneur, this worker would have collected taxes through the DAS (R$80,90/mês em 2025 para serviços), totaling R$970,80 in the year. The savings would be R$5.077,21, regarding the amount of R$6.048,01 that he would pay with the Individual Income Tax.
If the mason were a formalized self-employed worker and chose to collect the INSS through the Carnê-Leão, the INSS would be calculated on 20% of the taxable income (R$81.000), being in this case R$16.200 in the year
Furthermore, he would still have to pay the same R$6.048,01 of the IRPF on the amount above the exemption limit, totaling R$22.248,01 in taxes, more than R$21 thousand more than the MEI (R$970,80 through the DAS.
This scenario only reinforces the importance of good financial organization, starting with simple measures such as separating personal accounts from business accounts and keeping all possible receipts. And the formalization becomes even more essential, because it protects against fines and tax penalties, since the MEI regime pays fewer taxes compared to an informal worker or a formalized self-employed with Carnê-Leão, highlights Kályta Caetano
