Digital recording of labor, social security, tax and fiscal information, among other information, related to the hiring and use of labor, with or without an employment relationship.
Implementation
The implementation of eSocial for employers taxed on real profits and with revenues above R$78.000.000,00 (seventy-eight million reais) in 2016 is scheduled for January 1, 2018, except for occupational health and safety events that will only be mandatory 6 (six) months after the implementation of eSocial.
It is important to mention that access to eSocial will be made available to employers by July 1, 2017, for the purpose of improving the system.
Events
Events are individualized information according to their nature, which must be entered into eSocial. Events are divided into three types: a) initial and table events; b) periodic events; and c) non-periodic events.
- a) initial and table events: These are the first events to be entered into the system, such as: employer information, heading table, tax allocations, table of positions and functions, working hours, work environments, administrative-judicial processes, initial registration of employment relationship, union membership, etc.
- b) periodic events: These events occur at predefined intervals. These are essentially payroll events. These events must be submitted by the 7th of the month following the month in which they were worked.
- c) non-periodic events: they do not have a defined periodicity, they are not recurring, that is, they should only be entered when a specific event occurs, such as: admission; dismissal; contract change; worker health monitoring; absence; risk conditions; reinstatement; etc.
What has changed?
There was no change in legislation, only in the way in which information will be sent by employers and received by participating agencies: Ministry of Labor and Employment, Social Security, Federal Revenue and Caixa Econômica Federal, as the provision of information will be unified.
What information should be entered into the system?
All information related to services provided by individuals, i.e., employees and workers without mandatory ties (TSV), such as non-employed directors and interns, must be entered into eSocial.
There are also optional workers without a contract, meaning those whose information does not necessarily need to be included in eSocial. It is recommended that these workers' information not be entered into the system to prevent such information from being used against the company.
Labor lawsuits
Labor lawsuits should only be registered in eSocial when the employee is reinstated, in the “Reintegration” event.
Points for attention
Data entered into eSocial can be changed, corrected, or deleted. However, all changes and corrections made will be recorded in the eSocial history. The company may face penalties for providing inaccurate information, in accordance with applicable law.
To delete an event, you will need to provide its registration number, that is, the one generated when it was included in the system.
Each event has a deadline, and several events are interconnected. Therefore, to enter an event, it's often necessary to enter other events first. For example, an employee's hiring must precede their leave or vacation.
It is essential that the registration of primary and table events be provided before the implementation of eSocial, since, as already mentioned, it will only be possible to change any employee information if their registration is already in eSocial.
Managers must be trained on the importance of informing the Human Resources department in advance of any changes to employees' employment contracts, such as positions and schedules, for example, so that they can be included in eSocial in a timely and correct manner.
The validation of information provided by eSocial is minimal, therefore, there are no warnings in the system if incorrect or untrue information is entered.
Immediate Actions
All companies must prepare a record of preliminary and table events, especially those related to payroll, even before implementing eSocial.
It is recommended that all current and future employees be asked to verify the accuracy of their personal data, such as CPF, NIS, date of birth and full name, on the eSocial website:
www.esocial.gov.br/qualificacaocadastral.aspx
It is essential to review internal routines, prepare a study of the company's reality, especially payroll events, job and function plan, work schedules, and rectify information before sending it to eSocial.
Questions
Montgomery & Associados is available to provide our clients with any clarifications regarding eSocial. Questions can be directed to: esocial@montgomery.adv.br
