Caixa aprova e divulga alteração no cronograma de implantação do eSocial

Caixa aprova e divulga alteração no cronograma de implantação do eSocial

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No que concerne aos eventos aplicáveis ao Fundo de Garantia do Tempo de Serviço (FGTS), foram aprovadas alterações no cronograma de implantação, adequando-o às alterações anteriormente trazidas pela Resolução CD/eSocial nº 4/2018 e definindo, assim, novos prazos para transmissão dos eventos que se dará em:

a) julho/2018 para o 2º grupo constituído pelos empregadores cujo faturamento, no ano de 2016 foi igual ou inferior a 78 milhões, exceto os mencionados nas letras “b” e “c”;
b) janeiro/2019 para os entes públicos;
c) janeiro/2019 para o 4º grupo, constituído pelo segurado especial e pelo pequeno produtor rural pessoa física.

A obrigação de utilizar o eSocial a partir de janeiro/2019, para o segurado especial e o pequeno produtor rural pessoa física, deve ser cumprida de forma progressiva, conforme cronograma a seguir:

a) as informações constantes dos eventos de Tabelas S-1000 a S-1080 do leiaute do eSocial deverão ser enviadas a partir das 8h do dia 14.01.2019 e atualizadas desde então;
b) as informações constantes dos eventos não periódicos S-2190 a S-2400 do leiaute do eSocial deverão ser enviadas a partir das 8h do dia 1º.03.2019, conforme previsto no Manual de Orientação do eSocial (MOS); e
c) as informações constantes dos eventos periódicos S-1200 a S-1300 do leiaute do eSocial deverão ser enviadas a partir das 8h do dia 1º.05.2019, referentes a fatos ocorridos a partir dessa data.

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O segurado especial e o pequeno produtor rural pessoa física poderão optar pelo envio de informações relativas aos eventos das fases 1 (14.01.2019) e 2 (1º.03.2019), de forma cumulativa com as relativas aos eventos da fase 3 em 1º.05.2019.

A microempresa, a empresa de pequeno porte e o microempreendedor individual (MEI) também poderão optar pelo envio de informações relativas aos eventos das fases 1 (16.07.2018) e 2 (1º.09.2018), de forma cumulativa com as relativas aos eventos da fase 3 em 1º.11.2018.

(Circular Caixa nº 819/2018 – DOU 1 de 22.08.2018)

Fonte: Editorial IOB
Data: 22 de agosto de 2018
Acesso: 24 de agosto de 2018

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