New deployment dates for eSocial and EFD-Reinf were disclosed

Following the announcement of the new eSocial deployment schedule, which will be carried out from the first half of 2018, onwards, in five phases, the RFB also established that the beginning of EFD-Reinf obligation for each group of taxpayers would coincide with the initial filing of eSocial periodic events.

How was the schedule for deployment of programs?

eSocial - Digital Bookkeeping System of Taxes, Social Security and Labor Obligations

The announced phases are on the eSocial Director Committee Resolution 3/2017 (Official Gazette of Nov-30-2017, rectified in Official Gazette of Jan-01-2017). The transmission should consider the business environment, as well as the event type, as follows:

Group 1 - Companies with gross revenue greater than BRL 78 milliones.

Mar-01-2018: At this stage, companies should file workers’ information and their relationship with companies (non-periodic events) such as hiring, leaves, and terminations.

May-01-2018: sending payrolls becomes mandatory.

July-2018: Replacement of GFIP (Social Security Information Payment Slip) and crossed compensation.

Jan-2019: In the last phase, worker safety and health data should be sent.

Group 2 - Other private companies, including Simple, MEI and individuals (who have employees):

Jul-16-2018 - Only companies’ information, i.e. the employer's records and tables.

Sep-01-2018: At this stage, companies should file workers’ information and their relationship with companies (non-periodic events) such as hiring, leaves, and terminations.

Nov-1-2018: sending payrolls becomes mandatory.

Jan-2019: Replacement of GFIP (Social Security Information Payment Slip) and crossed compensation; and filing data on safety and occupational health.

Group 3 - Public Entities.

Jan-14-2019 - Only information about agencies, i.e. employers and table’s records.

Mar-01-2019: At this stage, entities should file servers’ information and their relationship with agencies (non-periodic events) such as hiring, leaves, and terminations.

May-01-2019: sending payrolls becomes mandatory.

Jul-2019: Replacement of GFIP (Security tab information) and crossed compensation; and filing data on safety and occupational health.

ESocial deployment schedule	Large companies*	Other companies**	Public agencies
Employer registration and tables	Jan-2018	Jul-2018	Jan-2019
Workers data and their relationship with the companies (non-periodic events)	Mar-2018	Sep-2018	Mar-2019
Payroll	May-2018	Nov-2018	May2019
Replacement of GFIP (information payment slips to Social Security) and cross-compensation	Jul-2018	Jan-2019	Jul-2019
Occupational safety and health data	Jan-2019	Jan-2019	Jul-2019

* Companies with gross revenues greater than BRL 78 million

** Including Simple, individual micro entrepreneur (MEI) and individuals (who have employees)

 

EFD-Reinf - Digital Tax Bookkeeping on Withholdings and Other Tax Infomation

Changing the rules related to the EFD-Reinf deployment was made official through the publication of RFB Normative Instruction 1767 (Official Gazette of Dec-15-2017), establishing new dates. The groups will follow the original mandatory eSocial dates, as repeated below:

Group 1 - Companies with gross revenue greater than BRL 78 million: May-01-2018.

Group 2 - Other private companies, including Simple, MEI and individuals (who have employees): Nov-01-2018.

Group 3 - Public Entities: May-01-2019.

Moreover, from the accrual months July 2018 (for Group 1), January 2019 (for Group 2) and July 2019 (for Group 3), the entities should collect social security social contributions through Collection Document of Federal Revenues (Darf), generated at Statement System for Social Security and Other Entities and Funds Federal Tax Debits and Credits (DCTFWeb).

EFD-Reinf deployment schedule	Date
Companies with gross revenues greater than BRL 78 million	May-2018
Other private companies, including Simple, MEI and individuals (who have employees)	Nov-2018
Public Entities	May-2019

It is also worth mentioning that the transmission of EFD-Reinf will be monthly by the 15th of the month following that bookkeeping refers to, except for the promoters of sports shows whose information related to the event should be sent within two (02) days after its completion.