eSocial: Method to submit employee-related information will be simplified and begins to change in September 2016
The completion and submission of employee-related forms and statements by companies that reported sales above R$ 78 million in 2014 will change as of September 2016.
The information currently provided individually to the Social Security, the Brazilian Internal Revenue Service and the Ministry of Labor will be unified within the same platform.
These companies will now use the Digital Bookkeeping System of Tax, Social Security and Labor Obligations (eSocial) compulsorily as of September 2016, to report data such as registration, employment relationships, social security contributions and payroll, among others.
The schedule that determines the dates on which the use of the system becomes mandatory was published in the Federal Official Gazette (DOU), on Thursday (25), through Resolution No. 1 of June 24, 2015, of the Steering Committee of eSocial .
Signed by the executive secretaries of the Ministry of Finance, Tarcísio Godoy; Social Security, Marcelo Siqueira; Labor and Employment, Francisco José Ibiapina; and the Secretariat of Small and Medium Enterprises, José Constantino Júnior, the rule determines different deadlines for the obligation to submit information related to the working environment. In this case, the companies will be required to, as of January 2017, use the eSocial to submit information regarding the worker’s health conditions and working environment, as well as the communication of occupational accidents.
The resolution also determines that, as of January 2017, all other employers – including micro and small enterprises, individual micro entrepreneurs with employee, small farmers, individual taxpayer regarded as legal entity and the special insured contributor that hires workers that provide services – shall submit the information about their employees through the new system. As for events related to the working environment, the information shall be sent by other employers using the eSocial as of July 2017.