As from January 8th, 2018 companies with annual gross revenue greater than R$ 78 million will be obliged to fill the eSocial to the Federal Government. For the other companies, the obligation will start in September 2018 ¹.
The eSocial (Digital Fiscal Bookkeeping System of Fiscal, Social Security, and Labor Obligations) unifies information that was previously reported separately to the Brazilian Federal Revenue Office, to the Ministry of Labor and to Federal Cashier (Caixa Econômica Federal).
The phases for implementing the eSocial will follow the schedule below (subject to change by the Federal Government):
| Companies with annual gross revenue greater than R$ 78 million | Other private companies² | |
| Phase 1: information relating to companies, i.e. employer’s registrations and tables | Jan/18 | set/18¹ |
| Phase 2: information relating to workers and their links with companies | Mar/18 | Oct/18¹ |
| Phase 3: Payroll | May/18 | Nov/18 |
| Phase 4: replacement of GFIP (Social Security Information Guide) and cross-compensation | Jul/18 | Jan/19 |
| Phase 5: security data and occupational health | Jan/19 | Jan/19 |
Since part of the information to be provided to the eSocial system requires some sort of preparation (listing processes, regularization of registration data etc.), it is essential that companies begin their preparation as soon as possible, especially considering:
* Regularity of the Registered Qualification:
In order to the employees be informed at eSocial, there can be no discrepancy among its entries in federal agencies. Therefore, some prior consultation to the eSocial website, in the link “Qualificação Cadastral”, it is important, whether for individual or batch analysis of employees` data. Eventual discrepancy must be resolved before the date information will be submitted.
* Inform other employment links of the collaborator and motivation to the hiring of temporary employees:
The company must inform in the eSocial if any employee eventually has another employment link besides the one kept with itself.
In case of temporary employees, the company must inform whether it is a case of transient need to replace staff or if there was an extraordinary increase of service.
* Inform judicial proceeding:
The eSocial demands that the company informs all tax, social security or labor proceedings in which the company figures as part (author or defendant). It is essential to list such demands.
The non-transmission of the eSocial, as well as the omission of information shall subject the offender to pecuniary penalties (fines).
Fraga, Bekierman & Cristiano Advogados teams in Rio de Janeiro and São Paulo are available to clarify any possible doubts.
Notes:
¹ Updated after the release of note at eSocial website, on August 31st, 2018.
² As of November 2018, micro and small businesses opting for the “Simples Nacional”, as well as Individual Microentrepreneurs with employees will also be obliged to fill the eSocial.