eSocial: stay tuned for the next deadlines

The companies integrated to its routine another task that is the following-up of the updates released by the eSocial Steering Committee. Although many employers have already progressed in adjusting to comply with system requirements, the government has postponed deadlines to file information.

The CEF Circular 832/2018, registered on October 30, was the most recent change during a period of adaptation to eSocial, modifying the date of mandatory use of the new FGTS monthly payment and termination form.

As a result, companies from Group 1 may, until January/2019, pay through the FGTS Payment Slip (GRF), issued by Sefip. Employers may use the FGTS Termination Collection Form (GRRF) for terminations of employment relationship agreements that occurred before January 31, 2019.

The adjustment of dates was based on a diagnosis that identified the companies' difficulties in complying with the new process. The measure benefits taxpayers who still need to organize for full compliance with the obligation.

Check the current schedule per taxpayer group:

Group 1 - business entities earning revenues greater than BRL 78 million in 2016

• Tables: Jan-8-2018
• Non-periodic: Mar-1-2018
• Periodic: May-08-2018 (data from the 1st day)
• GFIP Substitution for Social Security Contributions: August/2018
• GFIP FGTS Substitution: February/2019
• SST: July / 2019
 

Group 2 - business entities earning revenues of up to BRL 78 million in 2016 and that have not opted for Simples Nacional:

• Tables: Jul-16-2018
• Non-periodic: Oct-10-2018
• Periodic: Jan-10-2019 (data from the 1st day)
• GFIP Substitution for Social Security Contributions: April/2019
• GFIP FGTS Substitution: April/2019
• SST: January/2020
 

Group 3 - Employers opting for Simples Nacional, Individuals employers (except domestic), Individuals rural producers and non-profit entities:

• Tables: Jan-10-2019
• Non-periodic: Apr-10-2019
• Periodic: Jul-10-2019 (data from the 1st day)
• GFIP Substitution for Social Security Contributions: October/2019
• GFIP FGTS Substitution: October/2019
• SST: July/2020

Group 4 - public entities and international organizations:

• Tables: January/2020
• Non-periodic: Specific resolution, to be published
• Periodic: Specific resolution, to be published
• GFIP Substitution for Social Security Contributions: Specific resolution, to be published
• GFIP FGTS Substitution: specific CAIXA Circular
• SST: January/2021

Count on specialized advice to fulfil the system

Review of internal procedures to adopt the best practices, set-up of systems, review of records and filing obligations are some of the eSocial service solutions Domingues e Pinho Contadores offers for businesses of different sizes and areas, guaranteeing more assertiveness and tranquility in meeting obligation.