eSocial: attention to the next steps of the schedule

The eSocial schedule keeps moving forward, bringing new steps in the coming months for employers in Brazil.

Among the highlights, there is the obligation for Group 1, comprising companies with annual revenue greater than BRL 78 million, to send occupational safety and health (OSH) data as of June 8, 2021.

Therefore, employers who fall into this group must seek specialized advice from an OHS supplier to ensure compliance with this obligation.

Another highlight on the system is that companies can only record the communication of work-related accidents (Comunicação de Acidente de Trabalho - “CAT”), also as of June 8, 2021, by using eSocial.

Check out the next phases for each group in 2021:

GROUP 1 – Companies earning annual revenues greater than BRL 78 million

Phase 4: Jun-08-2021 - In the last phase, safety, and health at work (OSH) data should be sent.

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GROUP 2 - Business entities earning revenues in 2016 of up to BRL 78 million and not opting for Simples Nacional

Phase 4: Sep-08-2021 - In the last phase, safety, and health at work (OSH) data should be sent.

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GROUP 3 - Employers opting for Simples Nacional, individual employers (except domestic), individual rural producers and non-profit entities

Phase 3: May-10-2021 - Sending payrolls becomes mandatory.

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GROUP 4 - Public agencies and international organizations.

Phase 1: July-07-2021 - Only the information related to the agencies, that is, employers' records and tables.

Phase 2: Nov-8-2021 - In this phase, the entities are required to send information related to the servers and their relationship with the agencies (non-periodic events). Ex: hiring, leaves and terminations.

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See the full schedule in the following chart:

Labor and social security support

DPC has a specialized team to support clients of different sizes and segments in the compliance with eSocial and other labor and social security regulations, ensuring full compliance of the business with the current legislation.