Until a few years ago, entrepreneurs who wanted to start a new business by themselves were "haunted" by the need for "ghost partner". That is because, before 2011, the vast majority of small businesses should be registered and framed under the limited partnership regime. The problem is that not always the owner of the new company had an interest in sharing it with someone. But he had to face the hassle of finding a partner in order to register her. In this scenario, many people agreed to enter as minority partners in a business they sometimes barely knew, only as actors to interpret their role before the law. This situation changed seven years ago, with the emergence of EIRELI, by lei 12.441
What is an EIRELI?
EIRELI, or Individual Limited Liability Company, makes it possible to set up a company only with the entrepreneur himself, without the need of two or more people. In this way, the owner of the company can separate his legal name from his or her natural name. That is, your responsibilities to the company do not affect your private life. For example, if your business generates debt, your personal equity will not be hit.
Benefits of opening an Eireli
O Sebrae demonstrates that EIRELI is a very advantageous alternative for micro and small entrepreneurs. Among other things, because:
- The holder has limited liability, protecting their personal property;
- Even when working individually, the entrepreneur legal identity;
- The record informality of new entrepreneurs;
- The entrepreneur can choose from several taxation regimes, including the Simple national;
- EIRELI covers a wide range of commercial, industrial, rural or service activities;
- The new entrepreneur need not look for a "ghost partner"To respond to legislation.
Differences between an EIRELI, MEI, EI and LTDA
- MEI: Two years older than EIRELI, the constitution of the Individual Microentrepreneur was introduced by Complementary Law 128 / 08 and included in the General Law of Micro and Small Enterprises (Complementary Law 123 / 06). Developed to combat informality, the MEI has rights like sickness and retirement benefits. However, the annual billing threshold is R $ 81.000, you can only hire one employee and there is a limitation of professions that can fall into this category.
- EI: In case the MEI restrictions would be infeasible, the microentrepreneur has the option of becoming Individual Businessman. The annual billing threshold goes up, there are no limits to hiring employees and encompasses a much greater number of economic activities. However, in this system, there is no legal personality, that is, the individual responds to the duties of the company, including indebtedness and bankruptcy.
- EIRELI: is the latest model of all. This alternative is more advantageous on the EI because it protects the individual, who has his identity separate from the legal entity. However, social capital must be equivalent to 100 minimum wages in force at the opening of the company.
- LTD: The limited partnership consists of an association based on the amount invested in the company by each of the partners. It is based on a contrato social, which determines liens and bonuses of each one, according to the amount of quotas they have. All are jointly and severally liable for the payment of the capital stock, but have their personal assets protected, separate from the legal entity.
How to open an EIRELI
The opening of an EIRELI is similar to any other company. One should start by Constitutional act (document equivalent to the Social Contract), to register at the Board of Trade, as well as state and municipal registration and, finally, acquisition of licenses and licenses corresponding to economic activity.
EIRELI can be classified as Microenterprise (ME), with a maximum billing of R $ 360 thousand annually, or as Small Business (EPP), with a limit of R $ 3,6 million per year. But there is no billing threshold. For, if it passes from the values cited, it changes from taxation only.
EIRELI can be classified in three tax regimes:
- Simple national: only for cases of ME and EPP. The load will depend on the activity performed, with rates ranging from 4% to 19,5%.
- Real profit: taxes are calculated on the net income of the calculation period. It includes the Corporate Income Tax (IRPJ), which is 15%, and the Social Contribution on Net Income (CSLL), which varies from 9% to 12%. If there is no profit, there is no incidence.
- Presumed profit: the calculation of IRPJ and CSLL has a fixed base of calculation, according to the activity carried out. Margins range from 8% to 32%.
The capital stock of an EIRELI, that is, the company payment, should be a hundred times the minimum wage. This is a guarantee for creditors and employees in case of bankruptcy. In numbers, for 2018, they mean R$ 95.400,00. This capital may include assets, such as real estate or automobiles, which must be informed in the articles of incorporation and filed with the Board of Trade.
How to manage an EIRELI
An EIRELI, like any company, depends on good management for the unsuccessful. Is success management includes control and follow-up of entries and exits, adjustment of taxes, analysis of accounts and costs, as well as a good strategic planning that allows setting goals and examining results.
For proper financial control, you need to have a complete financial control sheet. A spreadsheet that includes cash flow, bank records and analysis, detailed DREs, financial indicators and comparative charts. That is, to present all the details of the financial life of your company, so that you have a full panorama of profits and expenses and can adjust their plans and goals accordingly.
A good strategic planning results is guarantee of success of your company in the market, as it directs the company's actions through a diagnosis of threats and opportunities. And this planning becomes much simpler and clearer, with a strategic planning worksheet detailed, that allows you to follow goals, actions and results, through complete reports, obtained from the basic data feed.
If you do not have these spreadsheets for your EIRELI yet, know our management sheets and secure the better results for your company!