Como o eSocial vai mudar a maneira como administramos nossos condomínios

Como o eSocial vai mudar a maneira como administramos nossos condomínios

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Colunista do iG e especialista na área condominial há 18 anos, Roberto Piernikarz aborda o tema e-social e seus impactos no dia a dia do condomínio

Em primeiro lugar, para abordarmos esse tema, vamos entender o que significa o eSocial: trata-se de um projeto do Governo Federal que tem como objetivo unificar o envio de informações da empresa com relação aos empregados, bem como autônomos e/ou síndicos, unificando a prestação das informações referente a escrituração das obrigações fiscais, previdenciárias e trabalhistas, e tem por finalidade padronizar a transmissão, validação, armazenamento e distribuição, constituindo ambiente nacional. Isso significa que nada muda na legislação por conta desse projeto, muda apenas a maneira de informar e fiscalizar, o que por si só já deve trazer impacto suficiente na maneira como trabalhamos hoje.

Atualmente, nós estamos acostumados a manter registros periódicos no nosso condomínio, somente enviando para os órgãos competentes quando somos solicitados. Daqui para frente com o eSocial , isso vai ter de ser feito em tempo real, em ambiente digital e on-line, de modo que o cruzamento das informações, e consequentes autuações sejam muito mais fáceis de serem aplicados.

Um bom exemplo disso seria por exemplo o simples registro de um novo funcionário… Enquanto no formato antigo, podíamos iniciar o trabalho e depois mandar a informação de contratação com data retroativa, no eSocial isso não é possível, teremos de comunicar ao eSocial o início de um novo funcionário 24 horas antes dele começar a trabalhar, sob pena de sofrermos a autuação prevista em lei.

Por isso, não basta somente confiar na administradora, muitas informações que tem de ser colocadas no esocial dependem do próprio condomínio ou do funcionário mesmo; Portanto, é necessário que se crie novos procedimentos para atender ao eSocial.

Todos os condomínios que possuem funcionários, próprios ou terceirizados, e que contrata serviços de empresas, como manutenção, jardinagem e outros serviços se enquadram na obrigatoriedade de usar o eSocial enviando as informações necessárias nos prazos corretos.
A partir de julho iniciamos o processo de envio das informações e precisamos estar preparados para cumprir os prazos estabelecidos, as multas por atraso podem chegar à R$233 mil.

Deveremos enviar todas as informações trabalhistas,sobre seus funcionários e demais prestadores de serviços, mesmo sem vínculo empregatício, previdenciárias, tributárias e fiscais dos edifícios e, caso o síndico seja isento do pagamento do condomínio ou receba pró-labore, essas informações também devem ser inseridas no eSocial, para validação.

A primeira fase de implantação do eSocial iniciou no mês de julho e consiste na inserção das informações no eSocial sobre os condomínios, cargos e funções dos funcionários, valores a serem usados no pagamento de salários e encargos, incluindo férias, e os horários e turnos de trabalho, entre outras informações. Na segunda fase que iniciou em setembro, é obrigatório que os condomínios enviem pelo eSocial informações como novas admissões, afastamentos por férias, licença médica, demissões, alterações de contratos de trabalho e mudanças cadastrais dos trabalhadores.

Em novembro entraremos na terceira fase, em que os condomínios passarão a enviar, até o dia 7 do mês seguinte, as informações sobre a folha de pagamento dos funcionários. Em janeiro haverá a unificação de todas as contribuições previdenciárias devidas pelos condomínios, com substituição de guia de informações. A partir dessa data os prédios também deverão enviar pelo eSocial dados sobre a segurança e a saúde dos trabalhadores.

Veja abaixo os valores de algumas multas que podem ser cobradas de condomínios que não cumprirem com o eSocial:

1 – Admissão do trabalhador

Atualmente, a admissão de um colaborador é enviada através do Cadastro Geral de Empregados e Desempregados (CAGED), até o dia sete do mês subsequente ao que ocorreu a movimentação do empregado. Com o eSocial, a admissão deve ser enviada até o final do dia que antecede o início da prestação de serviço do trabalhador contratado. A falta de registro do empregado sujeita o empregador à multa prevista no artigo 47 da CLT, que pode variar de R$ 402,53 a R$ 805,06 por empregado, dobrada por reincidência.

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2 – Alteração de dados cadastrais e contratuais

Uma fase importante do eSocial é o saneamento dos dados dos colaboradores. Essa etapa irá garantir que os dados dos funcionários estejam atualizados de acordo com as novas exigências do eSocial. É responsabilidade do empregador informar as alterações existentes no contrato de trabalho e nos dados cadastrais do trabalhador durante a vigência do vínculo empregatício, como prevê o artigo 41, parágrafo único da CLT. O valor da multa por empregado pode variar de R$ 201,27 a R$ 402,54.

3 – Atestado de Saúde Ocupacional (ASO)

Segundo o artigo 168 da CLT, regulamentado pela NR (Norma Regulamentadora) nº 7 do Ministério do Trabalho e Emprego (MTE), é necessária a realização dos seguintes exames médicos nos empregados: admissional, periódico, retorno ao trabalho, mudança de função e demissional. A não realização desses tipos de exames sujeita o empregador à multa pela infração ao artigo 201 da CLT . O valor, que é determinado pelo fiscal do trabalho, vai de R$ 402,53 a R$ 4.025,33.

4 – Comunicação de Acidente de Trabalho (CAT)

Quando o empregado sofre um acidente de trabalho, de acordo com os artigos 19 a 21 da lei nº 8.213/91, as companhias devem transmitir a CAT ao INSS, mesmo se o empregado não se afastar do trabalho. O prazo de envio desse evento no eSocial é o mesmo de apresentação da CAT, ou seja, até o primeiro dia útil seguinte à ocorrência do acidente, ou imediatamente em caso de falecimento do trabalhador. Caso não aconteça a entrega desse documento, a multa pode variar entre o limite mínimo e o limite máximo do salário de contribuição, podendo dobrar de valor em caso de reincidência.

5 – Perfil Profissiográfico Previdenciário (PPP)

De acordo com o artigo 58, da lei nº 8.213/91, as empresas são obrigadas a fornecer informações aos empregados expostos a agente nocivos químicos, físicos e biológicos ou associação de agentes prejudiciais à saúde ou à integridade física. O intuito dessa documentação é comprovar que o empregado esteve exposto a um risco durante o exercício do trabalho. Dessa forma, dependendo do tipo do risco, ele terá direito à aposentadoria especial, ou seja, com menos tempo de contribuição para o INSS. O valor da multa em caso de descumprimento varia entre R$ 1.812,87 a R$ 181.284,63, sendo determinada de acordo com a gravidade da situação.

6 – Afastamento temporário

Quando o colaborador se afasta (férias, auxílio-doença, licença-maternidade, dentre outros), isso impacta seus direitos trabalhistas e previdenciários e também suas obrigações tributárias. A falta dessa informação, no eSocial , sujeita o contribuinte às sanções legais, especialmente à multa prevista no artigo 92 da Lei nº 8.212/9 que pode variar de R$ 1.812,87 a R$ 181.284,63, sendo determinada pelo fiscal do Ministério do Trabalho.

Fonte: IG Economia
Data: 17 de setembro de 2018
Acesso: 24 de setembro de 2018

 

 

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