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eSocial brought many transformations to entrepreneurs, accountants, human resources and even the worker. 2018 was its first effective year of implementation, but many still question entrepreneurs as to their timing, milestones and operation. There is also considerable doubt about the changes made by the new federal government elected this year. After all, what is eSocial? What will change? What are the next steps?
Even if the manager is not directly connected to eSocial activities – such as human resources and accounting, for example – it is important to know the rules and benefits in depth. There are also new entrepreneurs who wish to hire and be aware of claims relating to tax, labor and social security. In this way, OSP Accounting has prepared a special topic for you to understand once and for all the nature and benefits of the eSocial system.
What is eSocial?
The Digital Accounting System for Tax, Social Security and Social Obligations (eSocial) is a program that came into effect in 2014, but only January 2018 was actually implemented, integrating different types of businesses in different phases .
This is an integrated system in which different obligations in labor, social security and taxation are met, as well as useful information on workers and businesses. It is a means of communication with the government where information about workers is available, such as obligations, social security contributions, wages, communications in the event of an accident at work, notice, tax deeds and FGTS information. Thus, those who made the system viable are the Brazilian Federal Income Secretariat – BFR, the Caixa Econômica Federal, the National Institute of Social Security – INSS and the Ministry of Labor – MTb. In this system, the obligations relating to the following organs are concentrated:
- Federal Revenue
- Ministry of Labor and Employment
- Caixa Econômica Federal
- INSS
The idea is to facilitate the publication of data, data, to promote communication between the parties (companies, public entities and accounting), to ensure the transparency of these processes and to organize bureaucratic requests, such as the payment of guides, for example, all on a single platform. If previously, in other decades, these three systems (social security, tax and labor) were overloaded with endless and costly roles and demands, all activities can now be done online.
This means that the transmission of data is simplified.
Data for all Brazilian workers must be registered in the system, including employees, statutory workers, self-employed, self-employed, self-employed, D
Digital Transformation accounting, social and social security obligations
eSocial was a long-awaited system and is the result of so-called eSocial. treatment. This period is marked by major technological and cultural changes, also extended to companies that wish to remain competitive in the market.
This is a process in which companies use technology to improve their performance and have fewer obstacles. and to improve overall results using digital technologies and approaches. The life of the population as a whole is affected by this world increasingly dependent on digital technologies. And with public entities, it would not be different: technology helps make processes more agile, even more bureaucratic.
Talk about digital transformation, but also about innovation. ESocial is very innovative in many ways: it takes away from the paper a lot of often poorly replicated information, integrates data that will be stored for decades, integrates 15 tax obligations, documents the employer-employee relationship. And as part of the Internal Revenue Service, it is part of the Digital Public Accounting System (FPDS), a program that optimizes the relationship between the IRS and taxpayers. In addition, it is a collective effort, a system developed by different parties.
Operation of eSocial
The sending of data to eSocial has already become mandatory for several companies. In accordance with the resolution of the eSocial Steering Committee nº 02/2016 and the recasting of the resolution nº 04/2018 published in the DOU on 07/11/2018, we will start the mandatory submission in stages, which you can check later. [19659004] eSocial is an online platform. In this way, there are two ways to send events: via the official website or via the web service. Note that the system does not need a Declaration Generator Program (PGD) to create and transmit events.
Soon, if the company has specialized software, you can connect your information to eSocial and send your XML files. You can also fill in the fields directly on the Internet, via the program portal. It is the manager who chooses the best form.
The system is secure and has a digital certificate, a company law of more than two employees. In all other cases, there will be an access code guaranteeing the confidentiality of your tax information. On the official website, you will find all the necessary information about the program, as well as the tabs for each type of taxpayer:
- Social Enterprises: refers to companies
- Microentrepreneur Individual – Employees Owners
- has servants [19659028] A still essential benefit of the program, such as legal certainty and immediate data access. ESocial also presents at least 15 legal obligations currently mandatory for companies:
- GFIP-FGTS Information Retrieval Guide and Social Security
- CAGED – General Register of Employees and Unemployed to Control Admission and the dismissal of employees under the CLT
- RAIS – Annual Report of Social Information
- LR – Register of Personnel Register
- CAT – 19659011] FCT – Labor and Social Security Portfolio
- PPP – Profissiográfico Profissão Sociale
- DIRF – Declaration of Income Tax Withheld at Source
- DCTF – Declaration of Credits and Federal Tax Credits
- QHT – Framework for Reference Hours of Work
- MANAD – Normative Manual of Digital Payroll Files
- GRF and GRRF – FGTS Collection Guide and the FGTS Guide to Recovery of Layoffs
- GPS – Guide of Social Security
- FP – Payroll
The de-bureaucratization related to tax entities, social security and manpower is an eSocial certainty. But despite the benefits, companies will have to strive to integrate and record all the information. This may require capacity building in some areas of the business. In addition, a review is indicated in all administrative and accounting processes.
Who must necessarily participate in eSocial
All businesses, whether private, public or non-governmental, will join eSocial, but a schedule is provided for each phase. As you will see later, companies are divided into groups in this table.
The implementation of the system, announced by the official website of the program, will take place in two stages: from on January 1, 2018. it became mandatory to join eSocial Empresas Employers and taxpayers whose verified sales in 2016 were greater than R $ 78 million (Group 1).
Effective On July 1, 2018 it is the turn of the other employers and taxpayers, regardless of the amount of their annual earnings, including IMEs with employees and small businesses (groups 02 and 03). In January 2019, it will be the turn of public companies and international organizations (group 04) to join the program.
Here is the schedule of all eSocial phases up to 2019:
- Group 01 – Higher Billing Companies $ 78 Million in 2016 Base.
- Group 02 – Other Corporations with CNPJ, at the exception of the simple national companies (position 07/2018) and companies of groups 1, 3 and 4.
- Group 03 – Employees PF, entities of a legal nature initiated in 3 and other CNPJ, at the l. except for companies in Groups 1, 2 and 4.
- Group 04 – Public Administrations and International Organizations.
Access to eSocial
You can access the official eSocial website. and learn more about the program.
TIP: It's Time to Train and Specialize in Personal and Social Departments
As you can see, eSocial is making many important changes and we need more attention to prepare ourselves, even more so now with the timelines for program implementation approaching.
We would therefore like you to know our training completely and completely in the practice of the personal and eSocial department for accountants. Learn all the details of the personal department in a simple and uncomplicated way. Learn everything about rules, documents, procedures, laws and everything related to the industry, in addition to mastering eSocial in a comprehensive way. This is an excellent opportunity for you to learn all the procedures in practice with experienced and active professionals in the segment, click here access already and start the year off right!
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