Vantagens e desvantagens do trabalho informal no Brasil: um estudo sobre MEI - microempreendedor individual análogo aos trabalhadores informais

Abstract

This study has as main objective to demonstrate the similarity of the informal worker with the Individual Microentrepreneur, in order to clarify which benefits and limitations in the face of the legislation. Considering the degree of importance of small companies in Brazil, many of them operating informally, taking into account the specific legislation, and based on the advantages offered by the Individual Microentrepreneur to reduce informality in the country, from Complementary Law No. 123 of December 14, 2006. The research qualifies as qualitative and is based on a simulation carried out in a descriptive way with a specific worker, the carpenter, studying the way this worker works, such as his restrictions and needs, exposing the possibility of formalization as an Individual Microentrepreneur, in order to present how the two conditions would look for this worker, analyzing the most favorable. Therefore, the individual Microentrepreneur would have benefits such as social security rights, the issuance of invoices and the possibility of making more advantageous purchases and sales in addition to their own formalization. Therefore, analyzing the two situations as shown in tables 03 to 07, the carpenter would pay more taxes acting formally as a Microentrepreneur, the amount of R$ 1,537.62. Despite this increase, it was observed that with the registration in the MEI, the carpenter is entitled to social security benefits.