Through the eSocial Steering Committee Resolution 4, published in the Federal Official Gazette of Jul-11-2018, the micro-enterprises (SMEs), small enterprises (EPPs) and individual micro entrepreneurs) were given the option to cumulatively file, as of Nov-1-2018, the initial events and tables, non-recurring events and periodic events.
The opting taxpayers will not file the initial events and tables on July 7, 2018, nor will they file non-recurring events as of Sep-1-2018. All these events should be filed from Nov-01-2018.
For ME, EPP and MEI that decide to follow the original phasing dates, the eSocial system will be available according to schedule dates. In addition, it should be noted that companies with an annual turnover of less than R $ 78 million are still required to send files as of July 16.
Find here the eSocial Steering Committee Resolution 4.
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