2020 tax planning: your company ready for the challenges of the New Year
26/12/2019Federal Supreme Court changes the date of judgment of ICMS exclusion from PIS and Cofins tax base
27/12/2019HIGHLIGHTS
Changes in eSocial Schedule: ordinance brings new requirement dates
Companies, individual employers and public agencies should be aware of the new schedule of eSocial - Digital Bookkeeping System for Tax, Social Security and Labor Obligations. The Ordinance 1,419/2019 presented new requirement dates extending deadlines for transmission of various events to the system.
The periodic events of Group 3, scheduled for January 2020, have been extended.
In common, the events beginning schedule of Occupational Health and Safety - OHS was changed in for all groups.
In addition, taxpayers should be aware of the new framework, as the group 4 was divided, creating two new groups (5 and 6).
Find here the new schedule:
Group 1 - Companies earning revenues greater than BRL 78 million |
Table, non-periodic, and periodic events - already deployed
08/09/2020 - OHS Events - Occupational Health and Safety S-2210, S-2220 and S-2240 |
Group 2 - Companies earning revenues of less than BRL 78 million, except for those that opted for SIMPLES |
Table, non-periodic, and periodic events - already deployed
08/01/2021 - OHS Events - Occupational Health and Safety S-2210, S-2220 and S-2240 |
Group 3 - ME and EPP opting for SIMPLES, MEI, individual employers (except domestic), non-profit entities |
Non-Periodic Table Events - Already Deployed
Periodic Events (Payroll) - S-1200 to S-1299: Sep-08-2020 - Basic CNPJ ending with 0, 1, 2 or 3 Oct-08-2020 - Basic CNPJ ending with 4, 5, 6 or 7 Nov-09-2020 - Basic CNPJ ending with 8, 9 and individuals Jul-08-2021 - OHS Events - Occupational Health and Safety S-2210, S-2220 and S-2240 |
Group 4 - Federal public and international organizations |
Sep-08-2020 - Table events S-1000 to S-1070, eSocial layout, except event S-1010 Nov-09-2020 - Non recurrent events S-2190 to S-2420 Mar-08-2021 - Table Event S-1010 May-10-2021 - Periodic Events - S-1200 to S-1299 Ja-10-2022 - OHS Events - Occupational Health and Safety S-2210, S-2220 and S-2240 |
Group 5 - State-owned public entities and the Federal District |
Table, non-periodic and periodic events - schedule to be established in a specific act
07/08/2022 - OHS Events - Occupational Health and Safety S-2210, S-2220 and S-2240 |
Group 6 - loved public municipal, polinational commissions and consortia |
Table, non-periodic and periodic events - schedule to be established in a specific act
Jan-09-2023 - OHS Events - Occupational Health and Safety S-2210, S-2220 and S-2240 |
Source: eSocial Portal
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