Driver Roles
Brazilian self-employed professional working outside CLT, with or without MEI status.
An autônomo is the Brazilian self-employed professional working outside the CLT formal-employee regime. May be MEI (revenue up to R$81,000/year), Simples Nacional, or Lucro Presumido. Professional mileage is deductible through the Livro Caixa for liberal professions (doctors, lawyers, accountants) or as a business expense for MEI/Simples. Contemporaneous documentation is required.