Even after eight years of legislative change it is common to observe among professionals from various areas difficulties in understanding the organisation form Individual Limited Liability Company. Even among people with legal training certain basic clarifications are necessary as the differentiation between the EIRELI and the Individual Entrepreneur. In this sense, the EIRELI must carry out business activity and pay as Social Capital an amount of at least one hundred times the minimum wage. While the Individual Entrepreneur only needs to exercise a business activity defined in the Brazilian Civil Code.