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New Simple National Rule Reinforces That CLT Income Does Not Count Towards The Annual Limit Of R$ 81 Thousand For MEI, But Determines That Revenues From The Same Activity Received In CPF And CNPJ Should Be Added And Strengthens The Oversight Of Bank Transactions And Credit Cards.
If you are employed under a work contract as CLT and, at the same time, are a microentrepreneur, the new MEI rule may have raised many questions about what is included or not in the annual revenue limit. Resolution 183 of 2025, which modifies provisions of Resolution 140 of 2018, brought a sensitive point: the sum of revenues received in both CNPJ and CPF, when it comes to the same activity linked to MEI, for the purpose of fitting within the R$ 81,000 annual limit.
At the same time, the technical understanding reinforces that the CLT salary does not count towards this MEI annual limit, although it remains mandatory in the individual income tax declaration, reported in a separate field from the revenue of the entrepreneurial activity entrepreneurial. In practice, the rule mainly targets those who used different accounts and payment machines to fractionate sales and hide part of the revenue, not those who have a regular CLT job alongside the MEI.
What Changes With The New MEI Rule
Resolution 183/2025 introduced into the text of the Simple National the idea that “other revenues from the main activity or object” should be considered collectively, regardless of whether they enter a CPF or CNPJ account.
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This means that if the microentrepreneur receives amounts from sales or services from the same MEI activity both in the CNPJ account and in a personal account, these receipts will now be added for the purpose of calculating the annual limit.
It does not matter if the payment machine is linked to CPF or CNPJ: if the revenue is from the MEI activity, it counts towards the revenue.
When CPF And CNPJ Revenues Need To Be Combined
The central point of the change is the link with the main activity of MEI. If you have an MEI with a specific activity and receive part of the sales in CNPJ and part directly in CPF, these revenues must now be treated as one for the purpose of the R$ 81,000 annual limit.
The understanding is that all revenues linked to the business activity of MEI, even if they fall into different accounts, should be summed up.
The rule targets, for example, those who received payments through one machine in CNPJ and another in CPF to appear to have a lower revenue and artificially stay within the MEI limit.
Does CLT Salary Count Towards The MEI Limit?
One of the biggest questions is whether the CLT salary will be added to the MEI revenue for the annual limit. According to the presented understanding, the answer is no.
The text of the regulation refers to “revenues from the main activity or object”, that is, from the business activity.
The CLT salary you receive as a registered employee is not revenue from the MEI activity, but income from salaried work.
Therefore, the CLT salary should not be included in the R$ 81,000 MEI limit, even if you simultaneously have an active CNPJ as a microentrepreneur.
However, it is important not to confuse this rule with the individual income tax. In the IRPF, you must report both CLT income and MEI activity income, each in its specific field, as both contribute to your financial reality before the Federal Revenue Service.
Expenses, Other Activities, And What Is Excluded From The Calculation
Another common question is whether, since revenues from the same activity can be added between CPF and CNPJ, the expenses under CPF could be used to offset the MEI revenue.
According to the presented understanding, this has not changed: only documented expenses in CNPJ are valid for accounting and calculation purposes.
Additionally, income from activities that cannot be categorized as MEI, such as certain regulated professions (examples mentioned in the discussion include nutritionists, physiotherapists, and other activities prohibited for MEI), do not count towards the microentrepreneur’s revenue.
If the activity is not permitted under MEI, the corresponding revenue does not count towards the annual limit of R$ 81,000 for MEI, even if you receive it in your CPF.
Transfers And Transactions That Are Not MEI Revenue
Many people are also concerned about transfers between accounts or amounts received from relatives. These transactions, in themselves, do not constitute revenue from business activity.
If you transfer your own money between accounts, or receive a contribution from a relative, that is neither a sale, nor a service rendered, nor revenue from MEI activity.
Money transfer is not revenue, therefore it should not be counted towards the MEI annual limit.
Bank Oversight, Cards, And Risks For Those Who Fractionate Sales
An important point raised in the explanation is the reinforcement of oversight. The new MEI rule relies on the cross-checking of bank data and credit card operators.
Since it is the microentrepreneur who reports to the Revenue Service the value of the annual revenue, he becomes responsible for considering also what he received through machines linked to CPF, if the sale is from the same MEI activity.
By expanding the scrutiny of bank and card transactions, the rule becomes stricter for those who divided sales between CPF and CNPJ to appear to earn less than they actually do.
Limit Of 81 Thousand Still Applies, But With More Control
The annual limit of MEI, R$ 81,000, remains the same. The discussion about an increase exists, but it has not yet turned into an effective change.
What the new rule does is adjust the way revenues that make up this value are viewed, now more clearly including what comes through CPF when linked to the same activity.
In practice, the classification of MEI becomes stricter, and the microentrepreneur needs to be even more careful when recording his revenues.
The CLT salary remains excluded from the MEI limit, but the Federal Revenue Service now has more resources to cross-check banking and card data and identify those who attempt to “slice” revenue between CPF and CNPJ.
Do you, as a MEI working with a CLT job, feel more at ease with the confirmation that the salary does not count towards the R$ 81,000 limit, or are you still unsure about the increased oversight on your bank and card transactions?
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