On March 7th, 2018 was published the Resolution #13/2018 issued by the eSocial Management Committee, approving the eSocial layout 2.4.02 and the version 2.4 of the Guidance.

The main changes are:

  • Change in field validation: For instance, the field {indSusp} of block S-1070, field {detRubrFer / codRubr} of block S-1210, among others;
  • Change in formatting fields: For instance, the Fields {nrProc} of blocks S-1005, S-1010, S-1260 and S-2230, among other changes;
    • Creation of groups and respective fields of information inherent to a work contract in the intermittent regime: For instance, the creation of the group {remunPerApur / infoTrabInterm} of block S-1200, among others;
    • Changes in tables: Creating natures of heading of code [1603,1604,1650,2502,3525], altered descriptions of the nature of heading of code [2501,6101], changed name and description of nature of code heading [9205] and excluding natures of code item [1651, 1652], of Table 03, among others;
  • Changes in the description of validation rules:
    • As for example the change in the description of the REGRA_EXISTE_TRABALHADOR, among others.

It is important to remember that eSocial is the biggest and most complex module of the Brazilian SPED – Digital Booking Public System, which aims to consolidate information related to workforce.

In a short-term period eSocial will consolidate information today assessed by the Government through payroll analysis, ordinary electronic files (Manad), GFIP, Rais and Caged (all of them are labor and social security ancillary obligations). As from the implementation of eSocial, the information currently part of DIRF (Withheld Income Tax Return) will be partially included at the  EFD REINF.

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

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CONTACTS:

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