A política pública do microempreendedor individual : MEI e suas críticas.

Abstract

This monographic work has as objective to analyze the legal benefits granted by the public policy of the Individual Micro entrepreneur - IME. Established by Complementary Law No. 128/2008, the national legal figure of IME was created with the purpose of granting simplified and differentiated treatment to small enterprises, especially those workers who worked informally, without due legal protection. Thus, the question is: The Individual Micro entrepreneur - IME as a public policy of social and economic inclusion presents which benefits for the entrepreneur? To cope with this task, the deductive method was used, which starts from a broader analysis in the study of public policy to the legal figure of the IME. Regarding the research technique, we used qualitative research, being summarized to bibliographic research in various sources, internet research, legislation and jurisprudence that supported the analysis. Finally, it can be initially stated that the purpose of the creation of the IME, aiming at the formalization of low-income entrepreneurs, as well as social and social security inclusion as a way of guaranteeing their legal certainty, was a partially correct proposal. It was found that, during the program, the legislator has greatly increased the revenue limit, allowing the access to workers who are among the richest 50% of the Brazilian population. In addition, the social security payment in the amount of 5% of the national minimum wage represents a symbolic percentage, given that the billing limit is set at R$ 81,000.00 (eighty one thousand reais) for the year of 2019. Also, it was verified the practice of work pejotization, which ends up being harmful to that worker who is under this condition in the employment relationship.