The new schedule for the implementation of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (e-Social – http://www.esocial.gov.br/) was established in Resolution no. 2, published in the Official Gazette of 31 of August 2016. The previous resolution, dated June 2015, established September 2016 as the deadline for the beginning of the production of the solution, have as their object, labor, social security, tax and fiscal information regarding the hiring and use of labor onerous, with or without employment relationship and other social security and tax information. It is a federal government project to unify labor and social security declarations.
Areas involved in e-Social:
- Human Resources and Personnel Department
- Tax, Accounting and Legal
- Contract Management and Managers
- Safety and occupational health
- IT – Information Technology
The provision of information will be done through the registration of labor events, which will be done by sending a file in XML format, which will be validated and stored in a consortium environment and then distributed to e-Social participating entities. There will be the following events:
• Initial events and employer / taxpayer tables
• Periodic events and non-periodic events.
The implementation schedule will be: as from January 1, 2018, it will be mandatory to provide information through the e-social employer that has a turnover more than 78 million in 2016. As of July 1, 2018, it will be mandatory to provide information regarding the table of work environments, communication of work accidents, monitoring of worker’s health and environmental conditions of work.
The objective of e-Social is to guarantee labor and social security rights, improve the quality of social security information and labor relations, and simplify compliance with the main and accessory obligations, to reduce costs and informality.