Definido o cronograma do e-Social

Definido o cronograma do e-Social

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Por meio da norma em referência, ficou definido que, conforme o disposto no Decreto nº 8.373/2014 , a implantação do e-Social se dará conforme o seguinte cronograma:

a) em 1º.01.2018, para os empregadores e contribuintes com faturamento no ano de 2016 acima de R$ 78.000.000,00; e
b) em 1º.07.2018, para os demais empregadores e contribuintes.

Fica dispensada a prestação das informações dos eventos relativos à saúde e segurança do trabalhador (SST) nos 6 primeiros meses depois das datas de início da obrigatoriedade acima mencionadas.

Até 1º.07.2017, será disponibilizado aos empregadores e contribuintes ambiente de produção restrito com vistas ao aperfeiçoamento do sistema.

O tratamento diferenciado, simplificado e favorecido a ser dispensado às microempresas e empresas de pequeno porte, ao microempreendedor individual (MEI) com empregado, ao segurado especial e ao pequeno produtor rural pessoa física será definido em atos específicos em conformidade com os prazos acima mencionados.

Aquele que deixar de prestar as informações no prazo fixado ou que as apresentar com incorreções ou omissões ficará sujeito às penalidades previstas na legislação.

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A prestação das informações por meio do e-Social substituirá, na forma regulamentada pelos órgãos e entidades integrantes do Comitê Gestor do e-Social, a apresentação das mesmas informações por outros meios.

Os órgãos e as entidades integrantes do Comitê Gestor do e-Social regulamentarão, no âmbito de suas competências, o disposto neste texto.

A resolução em fundamento entra em vigor na data de sua publicação (DOU 1 de 31.08.2016).

Fica revogada a Resolução do CD/e-Social nº 1/2015.

(Resolução CD/e-Social nº 2/2016 – DOU 1 de 31.08.2016)

Caso tenha alguma dúvida, nos colocamos a disposição para esclarecer as possíveis dúvidas.

Fonte: Diário Oficial da União (DOU)
Data: 31 de agosto de 2016
Acesso: 31 de agosto de 2016

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