It was published today, April 17, 2017, a new schedule and eSocial layout through CEF Circular No. 761/2017, with changes in the events related to the FGTS and approval of the new layout of the eSocial program.

About the transmission of events, this shall be given on January 1, 2018 to the employer with billing in the year 2016 above R $ 78,000,000.00 (seventy-eight million reais). For the other employers, it shall be on July 1, 2018. Both of them fall into the exception for the events related to worker health and safety (OSH) that will be mandatory after the first 6 months of the beginning of the mandatory.

The differentiated, simplified and favored treatment shall be defined for micro and small enterprises, the Individual Micro Enterprises (MEI) with employee, the special insured and the small rural producer, which will be defined in a specific act.

The Circular also approves the eSocial version 2.2.01 layout, in addition to instituting that the FGTS information through forms and SEFIP will be replaced by the information by the employer through eSocial. The delivery of the information must be made by the 7th of the following month, with the deadline for transmission of information and the FGTS guide, if applicable, for the immediately preceding business day, when there is no bank Day 7 (seven), under penalty of applying legal commissions.

Throughout its specialized team, RSM follows the tax, labor and social security legislative changes and is available to support its clients to be in compliance with the new regulation.

 

For more information, contact us:

 

Paulo Melo  - [email protected]
Partner - Head of Tax

Leonardo Biar - [email protected]
Head of Labor & Social Security Services