Like all initiatives Fiscal Sped , the eSocial is a federal program that intends to reduce bureaucracy of the tax obligations imposed on Brazilian companies. Check out this article, how the tool works, see the updated eSocial schedule and start to adapt to the new requirements.
What is eSocial
The Digital Bookkeeping System of Taxes, Social Security and Labor, the eSocial , is an ” instrument of unification of the provision of information concerning the bookkeeping of tax, social security and labor obligations,” which “aims to standardize its transmission, validation, storage and distribution, as a national environment. ” That’s what says the Decree No. 8,373 / 2014 , the Presidency of the Republic, the instituted.
The bookkeeping and transmission made by eSocial will be replaced the obligation to deliver the same information in other forms and declarations to which the employer is currently subjected.
Among these additional obligations , decree of the text highlights the GFIP: “The information provided by the eSocial replace the constants in Collection Guide of the Guarantee Fund for Time of Service and Social Security Information – GFIP in the disciplined manner in Manual eSocial orientation “.
According to Resolution No. 1/2015, the Steering Committee eSocial, the implementation schedule of the new system is as follows:
For companies with a turnover of R $ 78 million in 2014:
- From September 2016, mandatory provision of information through the eSocial except those described below:
- From January 2017, mandating the provision of information related to the desktops table, communication work accident, monitoring of worker health and environmental conditions of work.
Other business employers
- From January 2017, mandatory provision of information through the eSocial except those described below:
- As of July 2017, mandating the provision of information related to the desktops table, communication work accident, monitoring of worker health and environmental conditions of work.
For micro-enterprises, small businesses and individual microentrepreneurs (mobile), there will be a simplified system for providing information to the eSocial in adaptation to Complementary Law No. 123/2006 , which defines which companies fall into these categories and establishes general rules the differential treatment and favored them.
eSocial schedule updated
Among entrepreneurs, accountants and developers, much has been said about the extension of the deadlines set out in Resolution No. 1/2015. The information has been confirmed by the authorities without the announcement, however, the updated rules.
According to information from the press office of the Internal Revenue Service, the eSocial schedule date “it is being built with business and should be released soon.” But there is no projected date for the release of the new deadlines. It is only known that it will be published in a resolution of the Steering Committee, composed of the executive secretaries of the ministries involved.
In an interview published by RH RHevista on 1 June, José Alberto Maia, eSocial coordinator at the Ministry of Labor and Social Security, gives an idea of what you can expect. “We anticipate that the deadlines will be extended by approximately one year compared to the current schedule,” he said.
According to him, it is not possible that the initial deadlines are met because of turmoil in which the country is going through. The result will be the new schedule, which, according to Maia, is “almost closed”. Despite the delay, the IRS ensures that the project follows in full swing, with approval steps occurring.
What will change for entrepreneurs
In addition to the new dates, an issue that has provoked many questions is how occur the extinction of forms and statements that are no longer required after the implementation of eSocial. According to the press office of the Internal Revenue Service, before entering this type of detail, it is necessary to wait for the release of the new system implementation schedule.
In November 2015, an article in the Journal of Commerce reported that Paulo Roberto Magarotto, auditor of the Internal Revenue Service, said at the 16th Congress of the Federation of Trade Associations of the State of São Paulo (FACESP) that the ancillary obligations shall be extinguished gradually until December 2017. He stressed, however, that this is an unofficial forecast.
“There’s no way change once, because there are annual obligations. For a few months, companies will have to live with the two media, “explained Magarotto.
digital certificate is required
With or without eSocial, companies should already start adapting its infrastructure of information technology. The employers opting the National Simple with more than five employees need, from July 1, use a digital certificate to provide information labor, tax and social security through the GFIP. The same requirement will be maintained when the eSocial is deployed.
From 1 January 2017, therefore, the obligation is also extended to companies opting for Simples who have more than three employees. The requirement is foreseen in Resolution 94/2011, the Management Committee of the National Simple (CGSN), with the update schedule in Resolution 125/2015. The text reads as follows:
Art. 72. The ME or EPP opting for Simples may be required to the use of digital certification for compliance with the following obligations: (Complementary Law No. 123, 2006, Article 26, § 7).
I – delivery Gathering Guide Service Time Guarantee Fund and Social Security Information – GFIP, as well as the collection of FGTS, or statements regarding the Digital Bookkeeping System of Taxes, Social Security and Labor (eSocial):
- a) until December 31, 2015, for companies with more than ten (10) employees;
- b) from 1 January 2016 for companies with more than eight (8) employees;
- c) from 1 July 2016 to companies with more than five (5) employees;
- d) from 1 January 2017 for companies with more than three (3) employees.
Unraveling the eSocial
Your business is preparing for this new system? The documentation of your employees are up to date? To find out how it will work the eSocial, which procedures must change and the importance of program to adapt and avoid future problems with the inspection, download the e-book Desvendendo the eSocial .