Certificado digital no eSocial só é exigido para quem já tinha essa obrigação

Certificado digital no eSocial só é exigido para quem já tinha essa obrigação

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O eSocial não está criando essa obrigação para nenhum contribuinte

Os optantes do Simples Nacional com mais de um empregado já necessitam hoje de certificado digital para prestar suas informações e apuração dos tributos devidos. Portanto, o eSocial não está criando nova obrigação com a utilização de certificado digital.

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As micro e pequenas empresas com até um trabalhador poderão utilizar os portais do eSocial apenas com código de acesso, sem necessidade de certificado digital. Todos os Microempreendedores Individuais (MEI) poderão utilizar o Portal simplificado do MEI com código de acesso.

Ocorre que os empregadores que atualmente utilizam serviços de profissionais da contabilidade nem mesmo necessitarão de código de acesso, tampouco de certificado digital, já que bastará ao empregador autorizar o contador a assinar e a enviar suas declarações, por meio de uma procuração eletrônica para o eSocial.

Fonte: Receita Federal
Data: 10 de julho de 2018
Acesso: 13 de julho de 2018

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