eSocial, EFD-Reinf and DCTFWeb: new deadlines and latest changes

Understand the current scenario and prepare your company for what is next.

Marcelo Lima

Updated on July 22, 2019

The eSocial, the EFD-Reinf and the DCTFWeb, integrated, make up the government system to manage information related to workers, withholdings unrelated to work and statements of social security debts and other contributions for third parties.

The obligations, among tests, adjustments and postponements, are being already collected, gradually and partially, at least, from Brazilian companies of different sizes.

The crosschecking between these systems and the strictness in the tax audit actions place the taxpayer before the need to give attention to deadlines for deliveries and duplicity of obligations during the transition phase, in addition to being informed about the recurring changes.

The aforementioned extinction of obligations such as DIRF, CAGED and RAIS, which would be a consequence to the implementation of the integrated systems, is still undecided. As a result, companies have doubled their work by attending to all obligations and systems.

eSocial: expectation of leaner format

The committee responsible for the eSocial system (Digital Tax Bookkeeping System for Social Security and Labor Tax Obligations), aiming to improve its usability, has been discussing the revision of the entire tool layout.

This work, which was based on user surveys, promises to remove redundant fields and information, exclude some events and improve web modules.

The preliminary result of the action was announced on June 26, after a seminar that was attended by representatives of the entities involved with eSocial. The following changes were flagged:

• Compulsory events: out of 38, at least 10 will be permanently eliminated, with many of the nearly two thousand fields also being excluded;
• Hiring event: fields previously optional, but that generated doubt in filling, will be eliminated (groups of CNH, CTPS, RIC, RG, NIS and RNE);
• Corporate and establishments register: exclusion of corporate name information, indicative of compliance of learning and PCD quotas, indicative of being a temporary work company, time registration modality, among others.
• A series of validation rules will also be removed to facilitate the provision of information.

Changes in the eSocial Schedule

One of the changes established during the seminar and already officialized by Ordinance 716, of July 4, 2019, is the six-month extension of the commencement of periodic events (payroll) for companies in Group 3 and OSH events - Occupational Safety and Health for all Groups.

The latest schedule was released on July 9 on the eSocial Portal.

Extinction x Simplification

Parallel to steering committee efforts at simplifying the eSocial system, news of the end of the system emerged, given what was even considered by Representative Jerônimo Goergen (PP-RS), rapporteur of Provisional Measure 881 (Economic Freedom).

The extinction of the eSocial would be a step backwards, considering all the time and resources invested in this system, not only by the public power, but also by the companies in the adaptation to the imposed requirements. In addition, eSocial has made advances, with the integration of a series of obligations, allowing more efficient inspection actions.

Anyway, the expectation is that we move towards a great simplification of fields and requirements imposed on employers, what has already been called "new social".

EFD-Reinf: deadline extended for Simples opters

Treated as an additional feature to eSocial, EFD-Reinf (Digital Tax Bookkeeping Withholding and Other Tax Information) was created to include contributions information that are not related to work, such as social security and withholding of social contributions and tax income information, such as:

• Withholdings at source (PIS/PASEP, COFINS, IR and CSLL)
• Rural production trade by legal entities
• Social Security Contribution on Gross Revenue
• Received or transferred Resources by sports associations
• Withholding on tax documents made through the service provider and/or policyholders

In mid-2018, Group 1 companies began filing this obligation with the Federal Revenue. This moment arrived in January 2019 for the companies of Group 2.

On July 19, the change in the deadline for starting the obligation to file the EFD-Reinf for taxpayers of Group 3 was announced. The provision of the information must be complied from January 10, 2020.

Read more: EFD-Reinf deadline extended to third Group

Public entities do not yet have an established deadline to start the events.

DCTFWeb: deadlines may be affected by a new eSocial schedule

Based on information provided by eSocial and EFD-Reinf, DCTFWeb (Statement of Federal and Other Entities and Funds Debt and Tax Credits) is a tax accessory obligation to prove payment of social security contributions.

With the DCTFWeb presentation:

• the contributions payment must be made exclusively through DARF, issued at the platform itself;
• companies should not collect on GPS.

For Group 1 companies, the transmission has been regular since August 2018, when it started.

For Group 2, the beginning of the obligation was split into two deadlines. Companies earning a turnover greater than BRL 4.8 million started transmissions as of April 2019. The companies earning revenues of less than BRL 4.8 million and those incorporated after the calendar year 2017 are required to report from October 2019.

Group 3, formed by companies opting for Simples Nacional, individual employers, rural producers and non-profit entities also begin deliveries from October 2019.

Entities from public administrations and international organizations and other extraterritorial institutions did not yet have their deadline set.

Recent changes to the eSocial schedule should reflect the DCTFWeb deadlines. As the Group 3 will only present the payroll information in January 2020 (according to the new eSocial calendar), the postponing to submit the DCTFWeb to this category is expected. Just stay tuned to official information.

Specialized advice to deal with so many changes

A safe path for those who don't want to have unforeseen events, mistakes or get lost in the midst of so many schedule changes is to have experts who follow the legislation closely and stay tuned to all the requirements.

Domingues e Pinho Contadores has a specialized team to act in a timely manner, through consultancy services such as adjustment and set-up of systems and/or labor revision of social security, or periodically, checking records, organization, processing and transmission of obligations. Always supported by the technical knowledge of its professionals and the use of the most modern technological solutions, DPC is ready to serve your company.