Before being revoked by the Ministry of Finance, the new rules related to PIX monitoring raised a series of questions among the Brazilian population, especially among small entrepreneurs and self-employed workers, who feared paying more taxes when receiving payments for their services. This is because the Federal Revenue Service would monitor financial transactions exceeding R$ 5,000 per month for individuals and R$ 15,000 for legal entities, automatically cross-referencing data through thee-Financial, with the aim of curbing practices such as tax evasion and money laundering. Kályta Caetano, head of Accounting at the management platform MaisMei, assures that the measure would not "tax the PIX," but clarifies that, even with the revocation, informal workers may face a higher tax burden, with formalization as a micro-entrepreneur (MEI) being the best way for self-employed individuals to avoid unnecessary taxes in the future.
"First of all, 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 (Simple National Collection Document). In other words, if a self-employed worker is formalized under this regime, they will no longer pay taxes, as long as they do not also exceed their annual revenue limit, currently R$81,000. The informal worker does not have this security," he explains.
In the civil construction sector, for example, in a hypothetical scenario where a bricklayer – who works as a sole proprietor (MEI) – receives transfers from his clients for the purchase of construction materials, we can assume that in the year 2024, he has moved R$130,000. Of this amount, R$81 thousand would be related to the actual revenue (his remuneration for the 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 his revenue (R$81 thousand) in the Annual Declaration of Simples Nacional (DASN), he must keep purchase invoices for materials and proof of transfers made by customers to demonstrate that the amount of R$49 thousand is not revenue, but rather a refund.
Regarding the Individual Income Tax (IRPF), the accounting and small business management specialist explains that it is at this moment that the formalization of MEI and tax planning allow the worker to pay less tax or even be exempt from it.
"The calculation of IRPF for the MEI must be done considering the deductions allowed by law and the separation between the CNPJ income (MEI revenue) and personal income. For services such as those provided in construction, 32% of the gross revenue is deducted, in addition to expenses. However, if the self-employed worker is not an MEI, all of their income, without deduction, must be declared and, consequently, they will have to pay more taxes," recalls Kályta Caetano.
Comparison between MEI and Informal Worker
Considering the example already mentioned, of the 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.
Since 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 informality – without MEI and without paying taxes – the full income of R$81,000 would be considered taxable. Calculating the income tax for this scenario
- First R$30,639.90: Exempt.
- Excedente: R$50.360,10.
- R$20,080.10 at a rate of 7.5%: R$1,506.01.
- R$30,280.00 at a rate of 15%: R$4,542.00.
- Total IR due: R$6,048.01.
Therefore, as an MEI, this worker would have paid taxes through DAS (R$80.90/month in 2025 for services), totaling R$970.80 in the year. The savings would be R$5,077.21, compared to the R$6,048.01 he would pay with Personal Income Tax.
If the bricklayer were a formal self-employed worker and chose to collect INSS via Carnê-Leão, the INSS would be calculated on 20% of the taxable income (R$81,000), in this case R$16,200 per year.
Furthermore, he would still have to pay the same R$6,048.01 of IRPF on the amount above the exemption limit, totaling R$22,248.01 in taxes, more than R$21,000 more than the MEI (R$970.80 through DAS).
“This scenario only reinforces the importance of good financial organization, based on simple measures such as separating personal and corporate accounts and keeping all possible receipts. And formalization becomes even more essential, as it protects against fines and tax penalties, with the MEI regime being the one that pays less taxes compared to an informal worker or self-employed worker formalized with Carnê-Leão”, highlights Kályta Caetano.
