Hiring Your First Employee as an MEI and as a Microempresa

The MEI (Microempreendedor Individual, Individual Microentrepreneur) may have a single employee, who receives one minimum wage or the wage floor of the professional category (art. 18-C of Complementary Law 123/2006). In 2026, the MEI's charges are 11% of the salary, or R$ 178.31 on the minimum wage of R$ 1,621.00. The microempresa (ME, microenterprise) has no such limit on employees.

What the law says

Article 18-C of LC 123/2006 allows the MEI to have one employee who receives exclusively one minimum wage or the wage floor of the professional category. Going beyond that leads to disqualification (desenquadramento), since hiring employees beyond the limit is a prohibition under art. 18-A, §4. Complementary Law 238/2026, of October 21, 2026, provides for up to two employees and the possibility of hiring a substitute for someone on legal leave. According to the Senate, most of the measures begin in 2027, so check the effective date in the text of the law.

How much it costs as an MEI

The Portal do Empreendedor (Entrepreneur Portal) states that the cost is 11% of the salary paid: 3% employer social security contribution and 8% FGTS (Fundo de Garantia do Tempo de Serviço, Severance Indemnity Fund).

• Salary of R$ 1,621.00 (the 2026 minimum wage).
• 3% employer INSS (Instituto Nacional do Seguro Social, National Social Security Institute) contribution: R$ 48.63.
• 8% FGTS: R$ 129.68.
• Total charges: R$ 178.31 per month, in addition to the salary and the MEI's own DAS (Documento de Arrecadação do Simples Nacional, Simples Nacional payment slip).

This calculation does not include the employee's entitlements, such as vacation with a one-third bonus, the 13th salary, and severance payments, which follow the CLT (Consolidação das Leis do Trabalho, Brazilian Labor Code).

Obligations when hiring

1. Register the employee in the carteira de trabalho (work card) and report the hiring in the eSocial. The MEI only uses the eSocial if it has an employee.
2. Report the hiring in the annual DASN-SIMEI (Declaração Anual do Simples Nacional para o MEI, MEI Annual Declaration).
3. Pay the salary on time, respecting the minimum wage or the wage floor.
4. Comply with the CLT rules on working hours, vacation, and the 13th salary.

The MEI cannot have a jovem aprendiz (young apprentice), according to the Portal do Empreendedor. It can have an intern, as long as the contract follows the Internship Law (Lei 11.788/2008).

And as a microempresa

The ME has no limit on employees like the MEI. It follows the CLT rules and uses the eSocial, and in some situations, such as FGTS and eSocial with employees, the Receita indicates that a digital certificate may be required. Charges vary depending on the regime and the activity, so it is worth asking an accountant for a complete simulation before the first hire.

Important precautions

• Do not use the MEI to hide an employment relationship: hiring a person as an MEI to do work with subordination and habituality may establish an employment relationship.
• A second employee today: as an MEI, having more than one employee leads to disqualification until the new rule takes effect. The company can remain in the Simples Nacional, but as a microempresa.
• Always register: an employee without a signed work card has rights even without registration, and the employer is liable for that.

Frequently asked questions

Can an MEI hire an employee?

Yes, one employee who receives the minimum wage or the wage floor of the professional category, currently.

Can an MEI have two employees?

Under LC 238/2026, yes, but the rule begins in 2027. Until then, the limit of one applies.

Can an MEI hire a jovem aprendiz?

According to the Portal do Empreendedor, no. An intern, yes, following the Internship Law.

Read also

• Internship: intern rights under Law 11.788
• Jovem aprendiz: age, pay, working hours, and rights
• Can an MEI have a formal work card (carteira assinada)? Rights and risks