Taxation of profits earned abroad by legal entities domiciled in the country
04/09/2020The ordinance that included Covid-19 in the list of occupational diseases is revoked
10/09/2020HIGHLIGHTS
eSocial Schedule: postponement of phases that would start in September
The Ministry of Economy Joint Ordinance 55, published on September 4, 2020 in the Official Gazette, suspended phases for reporting to eSocial.
A change in the obligation deadline due to the calamity caused by the Covid-19 pandemic was already expected.
The postponement covers:
- The companies of the 3rd group (employer opting for Simples Nacional, rural producer PF, non-profit entities and individual employer - except domestic), which should start sending the periodic events (payrolls) as of September this year.
- Federal public agencies and international organizations (group 4), which would start phase 1 in September.
- The companies of the 1st group (with annual revenues greater than BRL 78 million), which should start reporting the Occupational Safety and Health - OSH events in September.
New dates were not established yet for the above cases. The new schedule will be disclosed at the eSocial Portal as soon as it is determined by the responsible entities.
Transmissions remain for those already required
Employers already required to report to eSocial should be aware of this, as the sending is still being normally mandatory for the events to which they were previously entitled.
The same applies to domestic employers. Only the phases that would start in September, in addition to the groups that were not yet required, had the deadlines postponed.
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