O impacto da formalização do trabalhador nordestino através do programa microempreendedor individual (MEI)

Abstract

The policy of formalization of the individual microentrepreneur implemented by the government by law 128/2008 (BRAZIL, 2008) has been doing an important role in the Brazilian economic scenario, mainly in combating informality in the labor market, as highlighted by previous studies. This study had the general objective of analyzing the impacts of the formalization of northeastern workers through the MEI. As specific objectives: a) identify the characteristics of the informal microentrepreneur before the MEI; b) identify the motivations for the informal microentrepreneur to join the MEI; and c) analyze the impacts of formalization on the microentrepreneur's business. The research is descriptive and exploratory. The secondary database provided by SEBRAE was used. The results show the importance of MEI as a public policy aimed at reducing informality, as well as generating income at the individual and family level. Among the main motivations for joining the program is the desire to contribute to the INSS aiming at labor guarantees, reduction of the tax burden and possibilities of access to credit. The data revealed that the benefits from formalization positively impact the performance of companies. Through the study, it was concluded that the self-employed person observed in the Law of the Individual Microentrepreneur an opportunity to combine the formalization of his enterprise with access to labor guarantees through a reduced and simplified tax burden.