Without PIX monitoring, informality can still generate higher taxes for self-employed

Before being revoked by the Ministry of Finance, the new rules related to the monitoring of the PIX generated a series of doubts for the Brazilian population, especially among small entrepreneurs and self-employed workers, who feared to pay more taxes when receiving for their services.This is because the Federal Revenue would monitor financial movements above R$ 5 thousand per month for individuals and R$ 15 thousand for legal entities, crossing data automatically through the e-financial, with the aim of curbing practices such as tax evasion and money laundering.Kalyta Caetano, head of Accounting at the MaisMei management platform, ensures that the measure would not “tax PIX”, but clarifies that even with the repeal, informal workers can pay a higher tax burden, with formalization as an individual microentrepreneur (MEI) the best way for self-employed to avoid unnecessary taxes in the future. 

“Firstly, what was proposed is a global practice that would allow the IRS to cross-check data from all financial institutions to identify possible divergences when a taxpayer makes its Income Tax declaration.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 Simples Nacional). That is, if a self-employed worker is formalized in this regime, he will not pay more taxes, provided that he also does not exceed his annual billing limit, currently in R$81 thousand. Already the informal worker has no such security.  

In the construction sector, for example, in a hypothetical scenario in which a bricklayer who works as MEI 2 receives transfers from his clients for the purchase of construction materials, we can assume that in the year 2024 he moved R$130 thousand. Of this amount, R$81 thousand would be related to the actual billing (his remuneration 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 informing his billing (R$81 mil) in the Annual Declaration of Simples Nacional (DASN), he must keep invoices for the purchase of materials and proof of transfers made by customers to demonstrate that the value of R$49 mil is not billing, but a refund.

Regarding the Individual Income Tax (IRPF), the specialist in accounting and small business management, explains that it is at this time 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 the IRPF for the MEI must be made considering the deductions allowed by law and the separation between the income of the CNPJ (invoicing of the MEI) and personal income. Since, for services such as those provided in civil construction, 32% is deducted from the gross income, in addition to the expenses. However, if the self-employed worker is not MEI, all his income, without deduction, must be declared and, consequently, he will have to pay more” taxes, recalls Kalyta Caetano.  

Comparison between MEI and Informal Worker

Considering the example already mentioned, of the R$81.000 invoiced:

• Non-taxable yield: 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.

As the taxable income of R$30,080.00 is below the exemption limit of R$ 30,639.90 for 2025, the mason would be exempt from paying IRPF.

But if he was in informality 'without MEI and without collecting taxes 'THE full income of R$81.000 would be considered taxable. Calculating the IRPF 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 IR due: R$6.048,01.

Therefore, as MEI, this worker would have collected taxes by DAS (R$80.90/month in 2025 for services), totaling R$970.80 in the year. The savings would be R$5.077.21, in relation to the value of R$6.048.01 that he would pay with the Income Tax of the Individual. 

If the mason was a formalized autonomous and chose to collect the INSS by the Lion-Carn, the INSS would be calculated on 20% of taxable income (R$81.000), in this case R$16.200 in the year.

In addition, it would still have to pay the same R$6.048,01 of the IRPF over 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 a good financial organization, from simple measures such as separating the accounts of the individual from the legal entity and keep all possible evidence. And the formalization becomes even more essential, as it protects against fines and tax penalties, and the MEI regime pays less taxes in relation to an informal or autonomous worker formalized with Carnet-Lion”, emphasizes Kalyta Caetano.