Por Bruno Garzin.
O eSocial – Sistema de Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas, foi instituído pelo decreto 8373/2014 com o objetivo de obter um compartilhamento único de banco de dados, entre os órgãos participantes com informações integradas e atualizadas sobre o universo relativo aos vínculos empregatícios. Por meio desse sistema, as empresas passarão a se comunicar com o governo federal de forma unificada, as informações relativas aos trabalhadores como vínculos, contribuições previdenciárias, folha de pagamento, comunicações de acidente de trabalho, aviso prévio, escriturações fiscais e informações sobre o FGTS (Fundo de Garantia por Tempo de Serviço).
Este programa atenderá as necessidades da Secretaria da Receita Federal do Brasil (RFB), do Ministério do Trabalho e Emprego (MTE), do Instituto Nacional do Seguro Social (INSS), da Caixa Econômica Federal (CEF) e do Conselho Curador do Fundo de Garantia por Tempo de Serviço (FGTS), bem como a Justiça do Trabalho, em especial no módulo relativo ao tratamento das Ações Reclamatórias Trabalhistas.
Além de compartilhar e integrar informações, o eSocial tem como propósito:
- Viabilizar a garantia de direitos previdenciários e trabalhistas aos trabalhadores;
- Simplificar o cumprimento das obrigações;
- Aprimorar a qualidade de informações das relações de trabalho, previdenciárias e fiscais;
- Reduzir as fraudes na concessão de benefícios previdenciários e no seguro-desemprego pela implementação de métodos seguros de transmissão e cruzamento de informações;
- Reduzir a informalidade na relação de emprego.
Fonte: Adaptado Ministério da Economia (BRASIL, 2021).
Minha organização será obrigada a utilizar o eSocial?
As empresas no geral, desde o Micro Empreendedor Individual (MEI) com empregado, empregador doméstico, segurado especial e pequeno produtor rural pessoa física, todos deverão utilizar os módulos do eSocial pertinentes a sua atividade.
Quais informações farão parte do eSocial?
- Eventos trabalhistas, informações resultantes da relação jurídica entre o empregado e o empregador, tais como: admissões, afastamentos temporários, férias, comunicações de aviso prévio, comunicações de acidente de trabalho, LTCAT e Perfil Profissiográfico Previdenciário – PPP, etc;
- Folha de Pagamento e 13º Salário;
- Ações judiciais trabalhistas;
- Retenções de contribuição previdenciária;
- Algumas contribuições previdenciárias substituídas como os incidentes sobre a comercialização da produção rural, espetáculos desportivos, cooperativas de trabalho, prestação de serviços com cessão de mão de obra, substituição do INSS de acordo com as regras vigentes no sistema de desoneração da folha de pagamento para alguns setores da economia, patrocínios a associações desportivas que mantenham equipes de futebol profissional, etc.
Vale lembrar que as organizações precisarão se adequar e passar por uma grande mudança cultural no seu departamento de RH e subsistemas, como Departamento Pessoal e SESMT, pois todas as informações trabalhistas serão transmitidas diariamente à Receita Federal e Ministério do Trabalho e Previdência, não oferecendo margem alguma a processos fora do prazo legal.
O sistema passará a emitir automaticamente multas às empresas que descumprirem os prazos estipulados em Lei.
NOVAS DATAS.
Veja abaixo como ficaram as datas de cumprimento do eSocial que foram estabelecidas pelo novo calendário:
| FASES | GRUPOS | ||||
| 1º GRUPO | 2º GRUPO | 3º GRUPO (Pessoas jurídicas) |
3º GRUPO (Pessoas físicas) |
4º GRUPO | |
| 1ª FASE (Eventos de tabelas) |
08/01/2018 | 16/07/2018 | 10/01/2019 | 10/01/2019 | 21/07/2021 (a partir das 08 horas)O prazo final para envio do evento da tabela S-1010 é até o início da 3ª fase de implementação |
| 2ª FASE (Eventos não periódicos) |
01/03/2018 | 10/10/2018 | 10/04/2019 | 10/04/2019 | 22/11/2021 (a partir das 08 horas) |
| 3ª FASE (Eventos periódicos) |
01/05/2018 | 10/01/2019 | 10/05/2021 | 19/07/2021 (a partir das 08 horas) |
22/04/2022 (a partir das 08 horas) |
| 4ª FASE (Eventos de SST) |
13/10/2021 (a partir das 08 horas) |
10/01/2022 (a partir das 08 horas) |
10/01/2022 (a partir das 08 horas) |
10/01/2022 (a partir das 08 horas) |
11/07/2022 (a partir das 08 horas) |
Tabela 1: Cronograma do eSocial.
Fonte: Adaptado Ministério da Economia (BRASIL, 2021).
Quais eventos serão obrigatórios na fase de Saúde e Segurança do Trabalho?
- S-2210 – Comunicação de Acidente do Trabalho (CAT);
- S-2220 – Monitoramento da saúde do trabalhador (PCMSO);
- S-2240 – Condições Ambientais do Trabalho – Agentes Nocivos (LTCAT);
- Portaria MTP nº. 313, de 2021 – Perfil Profissiográfico Previdenciário (PPP).
Sabendo disso, sua organização está preparada para atender os critérios do eSocial?
A ABC MedSeg dispõe de um sistema capaz de atender as necessidades da sua empresa junto ao eSocial. Entre em contato com o nosso departamento comercial e conheça o planejamento que temos para sua empresa.
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