eSocial, DCTFWeb and EFD-Reinf: What is coming?

The beginning of the year is always an important period for companies as it is time to plan for the changes provide for the tax legislation.

In 2019, the focus remains on eSocial, DCTFWeb and EFD-Reinf. Although the deployment schedule, for some companies, started in 2018. New phases and groups are scheduled to 2019, reaching almost all of them, except for public entities.

Check out the new phases for each of the groups in 2019:

eSocial

ESocial is a government platform for the digital registration of fifteen tax, labor, and social security obligations related to workers. The system is one of the SPED modules and is part of the data reported to Social Security, Caixa Econômica Federal, Federal Revenue, and Ministry of Labor.

What can be said of the calendar for each group:

• Group 1 (companies earning annual revenues greater than BRL 78 million in 2016)

According to the Caixa Circular 843/2019, of Jan-31-2019, the deadline for the generation and collection of GRF and GRRF for payment of FGTS was extended to the companies in group 1.

Only from the August 2019 and in the terminations of employment relationships from 08/01/2019 the companies of this group will have to use the new payment slip for monthly payments and terminations. Click here to read more.

Another novelty for this group is the filing of Occupational Safety and Health (OSH) data that becomes mandatory as of July 2019. (*Read the following details about this filing).

• Group 2 (companies earning annual revenues of up to BRL 78 million in 2016, except for companies in the 3rd group)

In January, this group started the phase 3 with the filing of the periodic events, that is, payroll.

So far, unlike Group 1, there was no pronouncement on changes in the schedule for the replacement of GFIP, GRF and GRRF.

• Group 3: (companies under Simples Nacional, individual employer, individual Rural Producer, MEI, unions, condominiums, associations, and non-profit entities).

The deployment for this group only started in January with the sending of the employer's register and the charts. Non-recurring events must to be reported as of April 10, while the obligation of payroll events (periodic) will begin on July 10.

The replacement of GFIP for payment of social security contributions and GRF and GRRF for FGTS payment are programmed for October.

• Group 4: (public agencies and international organizations)

The group 4 is composed of Public Agencies and International Organizations. Its schedule is not established so far, except for the phase 1, which is scheduled for January 2020.

Occupational Health and Safety (OSH) data at eSocial

The companies from group 1 will start the last phase in July that consists of reporting the Occupational Safety and Health (OSH) data. The complexity and amount of data required at this eSocial stage are a point of attention.

Data related to work environmental conditions, communication accident at work, monitoring of worker health, risk factors, training and qualification courses, simulated exercises are some of the events. Moreover, the inspection will be able to cross data and identify the companies that do not comply with the Regulatory Standards (Normas Regulamentadoras – “NR”) provided for in the legislation.

Therefore, companies must check as soon as possible if safety and occupational health service providers are able to generate and transmit the files within the deadline.

Source: http://portal.esocial.gov.br/noticias/publicado-novo-de-esocial

EFD-Reinf

EFD-Reinf is a Sped module focused on contracting services and withholding of taxes that falls on individuals and legal entities. In order to better understand this requirement, access the e-book here.

The companies were divided into groups to organize the EFD-Reinf filing, as follows:

• Group 1 (companies earning annual revenues greater than BRL 78 million in 2016)

The filing has begun in May 2018, so these companies are already required to monthly report to EFD-Reinf.

• Group 2 (companies earning annual revenues of up to BRL 78 million in 2016*)

The requirement for group 2 has begun for January 2019 has its deadline set to February 15.

• Group 3 (Simples Nacional companies and non-profit entities)

This group should report on the events that occurred as of July.

• Group 4 (public entities)

To be established

* except for the companies included in the Simples Nacional, with the CNPJ in this situation on July-01-2018.

How does this information relate? DCTFWeb is the link.

DCTFWeb is powered by the information reported to eSocial and EFD-Reinf. When the period to report this information ends, DCTFWeb generates a statement of debits and credits with this consolidated data for the determination of INSS in a DARF, whose maturity is always on the 20th of the following month.

Check out the DCTFWeb deployment schedule:

• Group 1 (companies earning annual revenues greater than BRL 78 million in 2016):

The deployment was scheduled as of August 2018, with filing by September 15.

• Group 2: (other private companies and legal entities, except Simples Nacional and immune and exempt, even if it has recorded revenues greater than BRL 78 million):

Group 2 will report from the April, with filing by May 15.

• Group 3: (companies classified as Simples Nacional, immune and exempt)

For this group, report will be as of October 2019, with filing by November 15.

• Group 4: (public entities)

Not yet established.

Duplicity of information and double work

Although much is said about the extinction of some obligations, such as DIRF, CAGED and RAIS, there is no projection of when. Therefore, these bases must continue receiving information in parallel, generating an increase in the workflow.

In the face of constant changes in deadlines and standards, companies should follow closely the guidelines that the government will publish during the year and have specialized advice to meet the requirements and increase in the amount of information.

Count on qualified professionals

DPC has advised companies of the most diverse sizes and segments, from the registration qualification phase in revision and reorganization of the employer’s and each employee’s records, to the reporting tables and non-periodic events until the actual filing of the statements.

In addition, it also offers punctual services such as system adequacy and set-up, customized in-company training and revision of data consistency prior to filing the obligations.