Empresas que usarem o DARF Avulso permanecem obrigadas a prestar as informações ao eSocial

Empresas que usarem o DARF Avulso permanecem obrigadas a prestar as informações ao eSocial

Por |

Veja em qual situação usar o DARF Avulso

As empresas que não conseguiram concluir o fechamento da folha do mês de agosto/2018 no eSocial, nem constituíram o crédito tributário na DCTFWeb, poderão efetuar o recolhimento das contribuições previdenciárias por meio de DARF Avulso, gerado no sistema SicalcWeb, conforme divulgado pela Receita Federal.

Embora o uso do DARF Avulso permita à empresa cumprir os prazos legais de pagamento das contribuições previdenciárias, ele não substitui o eSocial. Os empregadores permanecem obrigados a fechar a folha de pagamento, após prestarem todas as informações dos trabalhadores, nos prazos definidos no MOS – Manual de Orientação do eSocial.

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Ao utilizar o DARF Avulso, o empregador deverá estar atento às seguintes situações:

1. deverá primeiramente utilizar o evento S-1295 – Totalização para Pagamento em Contingência para a geração da DCTFWeb e do DARF numerado com os valores das contribuições calculadas até o recebimento deste evento;
2. apenas as contribuições não incluídas nesta totalização para pagamento em contingência devem ser recolhidas por meio do DARF Avulso;
3. feito o pagamento, o empregador deverá promover o envio das informações faltantes ao eSocial, com o fechamento da folha (evento S-1299);
4. após o fechamento da folha no eSocial, deverá acessar a DCTFWeb e retificar a declaração para complementação da confissão da dívida, conforme procedimentos de ajuste do DARF Avulso ao DARF numerado por meio do sistema Sistad. Tais procedimentos serão disponibilizados em breve no Centro Virtual de Atendimento da Secretaria da Receita Federal do Brasil (e-CAC).

Dúvidas sobre a DCTFWeb poderão ser esclarecidas na página da Receita Federal sobre o tema.

Fonte: Portal eSocial
Data: 25 de setembro de 2018
Acesso: 01 de outubro de 2018

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