Complementary Law Bill 186/2026 was presented by the Executive Branch to the National Congress proposing the increase of the annual revenue limit for the individual microentrepreneur (MEI). The amount would go from the current R$ 81 thousand to R$ 110 thousand in 2027 and R$ 140 thousand in 2028.
The proposal also provides for the possibility of hiring up to two employees, whereas current legislation only allows hiring one employee. Hired employees may receive compensation equivalent to the minimum wage or the salary floor for their professional category.
The MEI's revenue is calculated proportionally to the months since the company was opened. The current monthly limit is R$ 6,750 on average, which will rise to R$ 9,166 per month in 2027 (considering the R$ 110 thousand annual divided by 12 months) and to R$ 11,666 per month in 2028 (based on the R$ 140 thousand annual).
Regarding the INSS contribution, individual microentrepreneurs currently pay a monthly social security contribution equivalent to 5% of the minimum wage value.
