Changes made to the information-reporting deadline in eSocial

The Guidance Note 18/2019 changing the deadlines to report events to the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) was published.

Through this Note, it was determined that during the deployment period of eSocial, the deadline to report events that mature at 7th day of the month following the reported period will be extended to the fifteenth day of the following month to the reference of the event.

This change begins on May/2019, maturing on Jun-15-2019.

The note clarifies that the deployment period, for changing the deadline, is composed of the periods in which the employer/taxpayer is already required to report information through eSocial, but GFIP, as a form of payment of the FGTS, has not yet been replaced. As soon as the FGTS is paid through the new payment slip, the deadline will return to the 7th day.

In addition, it is noteworthy that the deadlines for payment of taxes and FGTS remain unchanged, and companies must remain aware of this during the transition period.

Note: The different deadlines established by the eSocial Guidance Booklet (Manual de Orientação do eSocial - “MOS”) remain valid.