Efeitos do microempreendedor individual (MEI) sobre o rendimento e contribuição previdenciária no Brasil

Abstract

This study aims to evaluate the effects of the Microempreendedor Individual (MEI) legislation on income and social security, two essential dimensions for reducing precariousness in informal work. Established in 2009, the MEI sought to formalize micro-entrepreneurs, expanding their access to rights and social security benefits. The hypotheses tested suggest that the formalization driven by this legislation could result in increased income and social security contributions for micro-entrepreneurs. To investigate these impacts, the research used data from the Pesquisa de Orçamentos Familiares (POF) for the periods 2008-2009 and 2017-2018, allowing for a beforeand- after analysis of the MEI implementation. The empirical strategy combined the methods of Differences-in-Differences (DiD) and Propensity Score Matching (PSM). The analysis was also segmented by different economic activities, contrasting occupations included in the MEI with other activities reported in the POF. The results indicate that, although the formalization through MEI did not generate a statistically significant effect on the income of micro-entrepreneurs, there was a significant increase of approximately 294% in social security contributions. Thus, this study contributes to the debate on formalization policies by showing that, although the MEI strengthened social security inclusion, structural challenges persist in improving the economic conditions of informal workers. By demonstrating that joining the MEI is a relevant factor in reducing labor precariousness but not a self-sufficient mechanism for increasing income.