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E-SOCIAL SIMPLIFIED: Learn what changes in practice

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Last October, Joint Ordinances RFB / SEPRT nº 76 and 77 launched a new form for eSocial, the platform for information registration aimed at meeting labor, tax and social security obligations.

Due to its complexity, owing to the quantity of information that companies need to provide and the group divisions, the Federal Government has instituted a new system that “follows the premises of modernization, simplification and respect for investments already made by companies and professionals” and will start to be used from 2021.

Next year, the Individual Taxpayer Registration Number (CPF) will become the only identificator of workers in eSocial, no further registration numbers such as PIS and Pasep will be necessary.

The eSocial change comes after several rumors of its end. Instead, it will undergo a major streamlining process, with a focus on reducing bureaucracy and replacing ancillary obligations, not asking for known data and eliminating points of complexity. The change particularly affects HR, finance and IT sectors of companies.

It the official register, the Federal Government listed the changes, which are:

  1. A reduction of the number of events;
  2. A significant reduction of the number of fields in the layout, including for the exclusion of registered information or constants located in other databases (for example: FAP);
  3. Increase the flexibility of the obstruction rules for the receiving of information (for example: altering the rules for closing payroll – pending issues generate alerts and not errors);
  4. Facilitate the provision of information destined for the fulfillment of tax, social security and FGTS deposits;
  5. Using the CPF as the only identification of the worker (excluding fields which need the NIS);
  6. Simplification in the form of declaration of remunerations and payments.

WHAT HAS CHANGED IN PRACTICE

For Weverton Coutinho, from the personnel department at Drummond Advisors, it is important to understand that the simplification does not entail an end to the obligations and deadlines for when the pertinent documentation must be well analyzed. “With the simplification, there will not be many obstacles in sending.  However, the law is in force and the principles of CLT and collective bargaining of the category must be observed.  In addition to the monitoring of workers rights and other doctrines, in order to avoid sending information disconnected to periodic and non-periodic events”, he said.

“The entries of items must be analyzed with extreme care for their implications of social security and income tax and links with remuneration. Often, there are incidences in averages to be calculated on the 13th salary and vacation ”, added Weverton.

Have any questions about this? Get in touch with use via email info@drummondadvisors.com and our professionals will get in touch to help.