So far, MEI is looking like a good option for those who work with photography, but is there MEI for the photographer?
Well, there are some requirements for a professional to fit into the MEI and obtain their formalization through this company model, and you should assess whether you fit them.
The MEI must be within the billing limit established by the category and can only have one employee. If you exceed this limit or want to expand your team, the professional must seek a new framework for the business.
As already mentioned at http://skylum.com/blog/best-free-photo-editing-software-for-mac-review, the MEI must work alone or have, at most, one employee. This employee must be hired respecting the labor laws of the CLT regime and receive as remuneration a minimum wage or the minimum wage for their category.
In addition, only some professions listed in the National Registry of Economic Activities (CNAE) can act in the market as Individual Microentrepreneurs. For the registration of images, the CNAE for photographers is 7420-0/01, which includes photography production activities, except for aerial and underwater photos.
In other words, product, fashion, social event photographers, photojournalists, and other professionals who work in segments such as these can formalize themselves as MEI.
It is important to remember that filling out the MEI receipts declaration does not release the entrepreneur from declaring their income as an individual. This is because the MEI plays two roles: a legal entity and an individual.
The MEI photographer also must keep his employee regular if he has one. This means filling out and paying the employee’s FGTS guide (8% on salary) and collecting the equivalent of Social Security taxes (3% on salary value). The employee’s other labor rights, such as vacation and 13th salary, must also be respected.