It was published on July 7, 2017, in the Official Gazette of the Union, Resolution 10 of the eSocial Management Committee, which approved the version 2.3 eSocial layout. This version comes into effect on the date of publication, but the Steering Committee clarified that the tests shall continue to be carried out in version 2.2.02, until the new version of the layout is implemented in the restricted environment (testing environment).

The changes in the current version modified descriptions and occurrences, excluded several fields, changed event validation (S-1200, S-1202, S-2200, S-2205, S-2299, S-2300 and S-2399). Beyond the changes in the mandatory and drafting, also corrections of conditions in the events of Initial Registration of the Bond and Admission / Entry of Workers, Temporary Relocation and Alteration of Work Contract (S-2200, S-2230 and S-2206).

The field {codSusp} (Indicative Code of Suspension assigned by the employer), has become mandatory in all the leiautes that use it (events such as Table of Establishments, Table of Rubrics, Table of Tax Loans, among others). 

Event S-1295 (Request for Totalization for Contingent Payment) was created as a contingency solution in case the company cannot close the periodic events through S-1299 (Closing Periodic Events). Event S-2100 has been deleted and initial registration shall be reported in event S-2200 (Initial Registration of Bond and Admission / Entry of Worker).

The rule REGRA_REMUN_ANUAL_DEZEMBRO has been included in the Worker Compensation event linked to RGPS, S-1200, which determines that the event can only be sent on or before December 1 of the year entered in the {perapur} field, . In event S-5002 (Withholding Income Tax), a rule was added to fill in the field {basesIrrf / value} (Basis, deductions, exemptions and withholdings of IRRF - value of nontaxable income, withholding, deduction or tax exemption Of Withholding Income).

In event S-2200 the name of the event (Initial Link Registration and Worker Admission / Entry) was changed and the RULE_ADMISSAO_POSTERIOR_INICIO_ESOCIAL was deleted. Rules were excluded in events S-2230, S-2206, S-2298, S-2299 and S-2400.

In Table 18 (Reasons for Removal), codes 33 and 34 on Maternity Leave - 180 days, Law 13,301 / 2016 and Inactivity of the single worker (port or non-port worker) were inserted for a period of more than 90 days and the code 32, on Transfer for provision of services abroad in a period of more than 90 days.

The RULE_EVENTS_EXTEMP was created, when the event is considered to be out of date, when the date of its sending is later than the date of its occurrence. In addition, when another event with a subsequent occurrence date has already been received (in the case of a periodic event, its calculation period will be considered as the date of its occurrence). This rule was inserted into the events S-1200, S-1210, S-1250, S-1260, S-1270, S-1280, S-2190, S-2200, S-2205, S-2220, S-2230, S-2230, S-2240, S-2241, S-2250, S-2298, S-2299, S-2300, S-2306 and S-2399.

In the event S-1200 (Worker remuneration linked to RGPS), the {successionVinc} group was included in the {infoComplem} group and their respective fields, which deals with the group of information of the succession of labor bond. In event S-2206 (Alteration of Work Contract) the {learning} group and their respective fields were created, regarding information related to the youngest apprentice. In addition to the inclusions, the layout also brought group exclusions in events S-1299 and S-2230.

Through its specialized team, RSM follows legislative, labor and social security changes and is ready to support its clients to be in compliance with the new legislation approved.

Leonardo Biar

Labor and Social Security Leader

[email protected]