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GP BRA: How to Proceed With the INSS to be Collected Related to Services Rendered by a Professional With MEI? (Doc ID 2614859.1)

Last updated on NOVEMBER 27, 2019

Applies to:

PeopleSoft Enterprise HCM Global Payroll Brazil - Version 9.2 and later
Information in this document applies to any platform.


How to proceed with the INSS to be collected related to services rendered by a professional with MEI - individual micro entrepreneur. According to the below legislation, companies have to pay the employer contribution (20%) for this type of activity.

"Normative Instruction n° 971/2009 establishes, in its art. 78, § 1º, II, that the INSS tax withheld is waived in contracting an MEI to provide any service. However, in regards to the employer's contribution, the Supplementary Law n° 123/2006 provides that it is due only in the case of hiring of hydraulic, electricity, painting, masonry, carpentry and vehicle maintenance or repair services. "




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