Full remission of the MEI social security contribution owed to the federal government
The president enacted on October 21, 2026 the Complementary Law No. 238 (PLP 186/2026), which grants full remission of the MEI social security contribution (the federal part of the DAS slip), including interest, fines and charges, up to October 13, 2026. It applies from January 1, 2027 (art. 10), according to the regulation that the PGFN will still publish.
Who can benefit
- MEIs with eligible federal social security contribution debts due up to October 13, 2026, whether or not registered in the federal active debt list.
- ICMS and ISS are not covered, even when they appear on the same DAS slip.
How it will work
- The law grants full remission of the MEI DAS slips (social security contribution, interest, fines and charges) owed to the federal government up to October 13, 2026. The National Treasury Attorney General's Office (PGFN) will still publish the regulation (art. 9); follow the official channels.
- Those who remain formally classified as MEI must keep the maturing contributions paid in the six months following the effects take place. Non-compliance can cancel the remission and restore the debt. The PGFN clarifies that this obligation does not apply to those who already closed the registration or migrated to a larger size.
- It covers debts with the federal government up to October 13, 2026, whether or not in the active debt list, including those under lawsuit or installment plans.
- For the write-off of the credits, whoever has a lawsuit over the debt must request withdrawal and waive only the claims linked to those credits (art. 6), with no legal fees for the termination.
- Amounts already paid in the past will not be refunded.
When it starts
The remission effects begin on January 1, 2027. Until then, the debts remain enforceable and can be regularized through the official means. PGFN and the Federal Revenue Service will still publish joint operational rules.
What to do now
- Follow the status of the debts in the official PGFN and Federal Revenue channels. There is no need to request the remission at this time.
- If your debts have not yet gone to the active debt list, follow the status on the Simples Nacional Portal.
- For other forms of regularization, see Desenrola MEI. Discounts and terms depend on the modality; social security debts have a 60-month limit.
If an agreement combines covered and non-covered debts, it is not cancelled in full. PGFN advises requesting the review in Regularize or in the Revenue Service Portal, according to the party responsible for the collection.
Your MEI can also open a business account with TecBank
TecBank handles the opening of your business account, with service online via WhatsApp, Google Meet or in person. You can check the packages, separate the business finances and verify the receivables conditions and the credit opportunities for your company.
After the opening, we look for credit opportunities according to the company profile and the bank's analysis. The opening and the products follow the financial institution's criteria; a monthly fee waiver depends on the package and on meeting the conditions.
Open my business account with TecBank (service in Portuguese)TecBank WhatsApp: (11) 95688-2152 (service in Portuguese). Account opening service is separate from access to public programs: each program keeps its own channels, rules and deadlines.
Official sources consulted on October 29, 2026: camara.leg.br · gov.br ·
Next step for your company
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