Lack little to eSocial companies become a reality in Brazil. With its execution scheduled for January 1, the new form of transfer of labor and tax information also raises doubts among business owners.
Uncertainty exists and concerns, according to a recent survey Fenacon , the National Federation of Accounting Firms and Business Advisory, Forensics, Information and Research.
In fact, the numbers do not animate, and give rise to other considerations regarding how government and society have been dealing with the computerization in data transmissions to the taxman. Let’s understand how it all affects you?
What is eSocial?
Every company in the exercise of its activities, contracts a number of labor and tax obligations . Until now, this information is sent to the control institutions using various forms, applications and other documents, a total of about 45 different processes.
In 2007, the federal government launched the SPED, the Public Digital Bookkeeping System. Placed in the context of the CAP, the Growth Acceleration Program, is one of the goals expedite the transmission of tax and accounting data to regulatory agencies.
SPED is subdivided into fiscal SPED and accounting. Each has modules / projects aimed at modernizing some of the financial obligations or related to the tax authorities. One is the eSocial , which is defined as follows:
“The eSocial is a project of the federal government and a unification tool the provision of information concerning the bookkeeping of tax, social security and labor and aims to standardize its transmission, validation, storage and distribution, as a national environment.”
The way that the government found to test the functionality of eSocial as already put into practice is through the module Employer Domestic .
Since October 2015, so two years ago, those who hire domestic worker can only make your registration and comply with labor obligations over the Internet, through electronic tool that allows the payment of taxes in a single tab.
What does the research on the Fenacon eSocial companies
The survey was conducted along the 1300 companies associated with Fenacon. Face, a number frightening: 42% of the companies simply have not begun to implement the eSocial.
But the warning is even more worrying. Of the companies that participated in the survey, only 4.4% are able to operate with eSocial. Of these, only 29.1% gave start to the eSocial implementation process and another 23% reported being in an intermediate phase.
This is because, from the first day of January, only companies with a turnover of R $ 78 million will be required to adhere to eSocial. For the other companies, the tool will only become compulsory from July 2018 .
The challenges that companies must overcome
The survey also focused on understanding what businesses see as challenges before the implementation of eSocial.
58% of them, employees will need training , while for 42.3% of the participants the greatest difficulties will be changes in the organizational culture , and enhance processes.
What really changes with the tax and accounting scan
It is necessary to better understand the objectives proposed by the government to introduce the eSocial companies, one of the faces of the new Brazilian bookkeeping system. Basically, there are three goals to be achieved:
- Integrating fiscal spheres : municipal, state and federation will share financial and tax information, with due regard to the limits imposed by law.
- Accessory obligations transmitted streamlined and standardized manner : in a single transmission of data, you can communicate process at various regulatory agencies.
- Speed up the identification of illicit and tax fraud : information transmitted by the faster data crossing related to electronic audit processes become more effective detection and even prevention of potentially fraudulent or criminal behavior.
Once these goals are met, it is expected to make the business environment more competitive in Brazil.
Another expectation is the suppression of unfair competition , since SMEs in the current regime, are in the tax system a hindrance to their activities, compared to large enterprises with more robust structure.
On the other hand, the eSocial, as well as the SPED, does not represent changes in Brazilian tax laws. Everything remains as it is. What will change is how the accounting and tax information will be passed on to different agencies that hold your control.
How to prepare for the new system
The lack of information is the great enemy of the companies that are struggling to adapt to eSocial. In order to assist in the adaptation process, the federal government provides, from the 1st of August, the test environment eSocial of.
In it, companies have a chance to become familiar with the new platform . However, it is not yet being made available any software or web interface, as with the module Employer Domestic .
In the current test environment, companies need to rely on own systems, prepared to communicate with the eSocial via web service.
To assist in the work that developers and IT professionals will have, there is a eSocial manual , which contains the main guidelines for the implementation of the test environment.
Otherwise found to support businesses in the transition process was to create a kind of ombudsman . On page Contact / Restricted Production , professionals responsible for developing the web environment with reference to the eSocial may communicate doubts and failures in the system.
Do not miss the time to study the eSocial
There is no deadline to shut down access to the test environment, which will remain online indefinitely. This is a way to make easier the process of adaptation to the new online tool for transmitting accounting and tax data.
The data transfer platform should integrate information from 40 million workers employed by a total of 8 million companies. Integrated control agencies are the Secretariat of Security, INSS, Ministry of Labor, Internal Revenue Service and Federal Savings Bank.