For individual microentrepreneurs (MEIs) in Aracaju and elsewhere in Sergipe, Complementary Law No. 238/2026 provides for forgiveness of the MEI’s federal social security contribution due by October 13, 2026, including interest, fines and collection charges. The eligible debts are scheduled to be extinguished on January 1, 2027. The annual gross revenue ceiling rises from the current R$ 81,000 to R$ 110,000 in 2027 and R$ 140,000 in 2028. The relief does not cover ICMS or ISS taxes.
The law was published in an extraordinary edition of the Federal Official Gazette on October 21, 2026. It is part of the federal Prospera MEI package, but not all measures take effect on the same date. This guidance was checked on October 24, 2026 against the law and the National Treasury Attorney General’s Office (PGFN) clarification published on October 23.
Which debts are covered by the forgiveness
According to the PGFN, the remission covers the principal amount of the MEI’s contribution to the National Social Security Institute (INSS), plus related interest, fines and statutory charges, provided the debt meets the October 13, 2026 cutoff. It covers debts registered in the Federal Active Debt system, identified by PGFN under revenue code 1537, and debts still administered by the Federal Revenue Service.
- Covered: the eligible federal social security portion of the DAS-MEI monthly payment and its related charges.
- Covered even under an arrangement: qualifying social security debts under installments, settlements, protest, court collection or suspended enforceability.
- Not covered: the state ICMS portion or the municipal ISS portion, even if they appear on the same DAS payment document.
- No refunds: the law does not authorize refunds, offsets or reimbursement of amounts previously paid.
This distinction matters in Sergipe because DAS may include the social security contribution and, depending on the business activity, ICMS on trade or manufacturing and ISS on services. Sebrae Sergipe explains those components. A state or municipal charge does not become eligible for forgiveness merely because it appears on the same payment slip.
When will the MEI revenue ceiling increase
| Calendar year | Annual ceiling under the rule |
|---|---|
| 2026 | R$ 81,000 |
| 2027 | R$ 110,000 |
| From 2028 | R$ 140,000 |
The R$ 110,000 ceiling is a transitional rule for 2027 under Article 2. For businesses starting during 2027, the law sets a proportional ceiling of R$ 9,166.67 per month of activity, counting partial months as full months. Under the 2028 rule, the proportional amount becomes R$ 11,666.67 per month, as set out in the amended Article 18-A. The law makes the increase in revenue ceilings conditional on recognizing the associated tax revenue foregone in the annual budget laws for fiscal years 2027 to 2029.
Business owners planning their 2026 turnover therefore should not immediately apply the new R$ 110,000 or R$ 140,000 threshold. The change is nationwide and does not require a separate law by the state of Sergipe.
Must MEIs apply to the PGFN for forgiveness
The PGFN says no application is required at this time for debts covered under the ordinary process: identification and cancellation are due to begin on January 1, 2027. Detailed procedures will still be defined in a joint act by the PGFN and the Federal Revenue Service. If an installment or settlement arrangement combines forgiven and non-forgiven debts, the taxpayer will need to request a review through the relevant authority’s system.
There is a special case: if a business owner has an ongoing court action disputing an eligible debt, Article 6 makes the debt cancellation conditional on proof that they filed to withdraw the suit and waive the specific claims related to that debt. This does not amount to a blanket waiver of the right to sue and should be assessed in light of the individual case.
Who must keep DAS payments up to date
Those who remain formally registered as MEIs must keep the social security contributions due in the six months after the measure takes effect up to date. According to the PGFN, missing those payments may revoke forgiveness and restore the debt balance, minus any sums already paid. The authority says this condition does not apply to people who have closed their MEI registration or moved to another business category, although the other eligibility requirements still apply.
Where to check outstanding liabilities in Sergipe
- Federal Active Debt: access the PGFN Regularize portal and look for the “Consulta Dívida Ativa” (Active Debt Query) option cited by the authority.
- Debts still held by the Federal Revenue Service: consult the Federal Revenue Service online services portal.
- ICMS or ISS: separate the components of DAS and check with the competent state or municipal tax authority. The federal law does not automatically erase those taxes.
A liability still appearing in a system in October 2026 does not mean forgiveness has already been processed. For mixed installment plans, court collection or doubts over historical MEI eligibility, taxpayers should verify the applicable instructions rather than assume the entire monthly payment has been cancelled.
What else was announced under Prospera MEI
The law also addresses the possibility of hiring up to two employees, subject to wage conditions, and amends public procurement rules. The federal government announced other initiatives under Prospera MEI, including a proposed form of productive support called Pix MEI. That announcement does not establish that payments, registration or transfers are already available, and it must not be confused with the federal social security remission under Complementary Law No. 238/2026.
As of October 24, 2026, the PGFN operational guidance reviewed states that the joint act with the Federal Revenue Service has yet to be published. Taxpayers should therefore consult official channels for documentary requirements and implementation procedures before making payment or renegotiation decisions.
