New implementation dates for EFD-Reinf from 2018

On December 5, 2017 was published in eSocial Portal the new EFD-Reinf implementation dates from 2018.

The start of the obligation of EFD-Reinf for each group of taxpayers, in accordance with the Resolution that deals with the progressive implementation of eSocial, will coincide with the initial competence to send the eSocial periodic events. Therefore, the taxpayers of the first group - companies with a turnover of more than 78 million - will send the events through EFD-Reinf as of May 1, 2018.

Those of the second group, as of November 1, 2018 and those of the third group, as of May 1, 2019. The amendment of Normative Instruction RFB No. 1701, of 2017, which instituted EFD-reinf, establishing these new dates, will be published soon.

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.


We are the world’s 6th largest global Auditing, Tax Consulting network. Our global network companies are present in 120 countries with 800 offices and more than 41,400 employees and partners worldwide.




Leonardo Biar
Partner | Head of Labor and Social Security Areas
[email protected]

How can we help you?


or send a message:  [email protected]