BRASÍLIA, Brazil, August 21, 2018 / PRNewswire / – Since the beginning of the year, eSocial membership has already registered a million employers in the country. That number was reached exactly today (21), according to the Federal Revenue.
The tool unites the tax, social security and labor information of the entrepreneurs in a database managed by the federal government and integrates data from the Ministry of Labor, the Caixa Economica, the Secretariat for Social Security and the National Institute for Social Security (INSS). . Yield yourself.
When fully implemented, eSocial will come together in one system information from more than 4 million companies and public and private entities that employ 44 million workers in the country. The platform replaces a maximum of 15 information that is provided to the government – such as Guide to collecting the Guarantee Fund and Information to Social Security, Annual Report on Social Information, General Register of Employees and the Unemployed, and Statement of Withholding Tax – for just one.
The execution of the program is carried out in five phases. In the first, which began on 8 January, eSocial started operating for large companies – with an annual turnover of more than R $ 78 million – and which are the so-called companies of the first group under the program. So far, about 97% of them are already in the eSocial database, according to the most recent update.
According to the tax collector, the debt declaration and the federal tax and social security tax credits and other entities and funds have been available since 8 May for testing the stakeholders of the large group of companies in a limited production environment.
From 27 August, the new declaration, which replaces the Guide to the collection of the VGVS and Information for Social Security as an instrument for the recognition of social security debts and third parties, goes into production for the first 13,115 companies, as stipulated in art. 13 of the normative instruction RFB nº 1.787, of 7 February 2018.
"ESocial does not create any new obligations, but aims to simplify and rationalize compliance with the obligations already laid down in labor law, social security and tax legislation." More control and quality of the information provided to these institutions. of employees, insofar as they guarantee greater effectiveness in providing guaranteed rights, such as social security benefits, FGTS, unemployment insurance and wage bonuses, "informs the tax collector.
The deadline for medium-sized companies, with revenues between R $ 4.8 million and R $ 78 million, started on 16 July. Until 31 August, the entrepreneurs of this group eSocial should only send information about the register and the tables of the companies.
It is only from September that medium-sized employers on the platform record information about their employees and their links with companies, such as withdrawals, removals and dismissals. From November until the end of 2018, data on the remuneration of employees must be included and the wage bill in the national environment must be closed.
Small businesses and MEIs
As far as micro and small enterprises are concerned – with annual revenues up to R $ 4.8 million – and individual micro-entrepreneurs (MEIs), the obligation to join eSocial starts only from November, but the tool is already available for this group. In the case of the MEI, the obligation only applies to those who have registered employees, who according to the government now have an audience of approximately 155 thousand employers.
Individual employers, individual employees – as a national producer and a special insured – should only use eSocial from January 2019 onwards.
In eSocial portals, employers can directly insert information without the need for integration systems. The MEI does not need a digital certificate (legal digital signature), only an access code, comparable to the eSocial of the employer. The simplified platform enables the micro-entrepreneur to carry out automatic calculations, such as cancellations and holidays.
According to the Revenue, most MEI – who have no employees and will therefore not be subjected to eSocial – continue to report to the government via Simei, the system of payment of uniform taxes in monthly fixed amounts to individual micro-entrepreneurs. Simei grants them exemption from federal taxes, such as the tax on industrialized products. Nothing changes for this audience.
Source: Agência Brasil – Empresa Brasil de Comunicação S / A – EBC