Uma análise do tratamento diferenciado concedido ao microempreendedor individual na previdência social brasileira

Abstract

The present work aims to analyze the relationship between the differentiated treatment granted to the Individual Microentrepreneur (MEI) within the scope of social security and the collection of the General Social Security Regime (RGPS) in Brazil, in the period from 2008 to 2022. The study is based on the recognition of the MEI as a public policy aimed at the formalization of informal workers and the expansion of access to social security, while investigating the criticisms related to the fiscal sustainability of the regime. In this context, even though it is not the focus of the study, the phenomenon of pejotization is also addressed, in which companies improperly use the MEI to disguise formal employment relationships and reduce their fiscal and tax obligations. Methodologically, the research adopts a critical and descriptive approach, based on secondary data, extracted in from a bibliographic review and documentary analysis of legislation, reports, academic studies and official data. The time frame ranges from the creation of the MEI to the most recent consolidated data, allowing the evaluation of the evolution of its legislation and the effects of its social security contribution on the RGPS. The results show that the MEI has a positive social impact by expanding the base of insured persons and guaranteeing basic social security rights to millions of workers, but has a limited financial impact on social security purposes and even negative for the actuarial balance of the RGPS, due to the low contribution rate (5% on the minimum wage) and the high default rate. It is concluded that the differentiated social security treatment granted to the MEI only partially meets the principle of fiscal justice: it promotes relevant social inclusion, but transfers to the community costs that exceed its effective collection, especially with the expansion of pejotization. Thus, the model requires review and adjustments, especially regarding financing, to ensure the intergenerational sustainability of Brazilian social security.