With the advancement of work without employment ties and the increase in the famous “side jobs”, the question often arises: does anyone with informal income need to be accountable to the Lion? The answer is yes. The obligation to declare Income Tax does not depend on the type of worker’s contract, but on the financial volume received throughout the year.

Cibellen Melo, accountant and professor of the Accounting Sciences course at Uniderp, reinforces that informality does not free workers from tax obligations. “Whatever the origin of the money, it must be declared if the person reaches the mandatory limits established by the Federal Revenue Service. This includes occasional services, self-employment and freelas”, he details.

For the Personal Income Tax Declaration (IRPF) 2026 (referring to the base year 2025), the general rule establishes that anyone who received taxable income above R$35,584 in the year is required to declare. If the sum of “odd jobs” and informal work exceeds this amount, sending the document is mandatory.

Difference between payment for individuals and legal entities

The teacher explains that the form of settlement varies depending on who makes the payment, a crucial detail that many are unaware of. When the service is provided to individuals, the worker must not wait for the year to end to pay the tax: he must use the Carnê-Leão.

“It is an online system from the Federal Revenue itself where the professional records their monthly earnings. If the amount received in the month exceeds the current exemption range (which from 2025 onwards will be R$ 3,036), the system generates a DARF for paying the tax on a monthly basis”, explains the specialist.

On the other hand, if the payment comes from companies (legal entities), tax may be withheld directly at source, but the taxpayer must still inform these amounts in their annual declaration.

Financial organization to avoid problems

Another fundamental precaution is to maintain the control of finances. It is necessary to record all entries, keeping receipts, receipts and bank statements. Lack of organization increases the risk of errors and inconsistencies.

“The main recommendation is to never omit these gains. With the popularization of Pix, the Federal Revenue Service has extremely efficient and real-time data crossing mechanisms, which greatly increases the chances of the taxpayer falling through the cracks”, warns the accountant.

Even those who do not reach the ceiling of R$35,584 per year can choose to send the declaration. This is a useful practice to regularize the tax situation, prove income or to recover tax amounts that have been withheld at source during the year.

By Camila Souza Crepaldi