eSocial começa a ser exigido para as grandes empresas

eSocial começa a ser exigido para as grandes empresas

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No começo de março, teve início a segunda fase de implantação do eSocial – Sistema de Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas, destinada às empresas com faturamento anual superior a R$ 78 milhões. Nesta fase, os grandes empregadores já deverão incluir no sistema informações relativas aos seus trabalhadores e seus vínculos com as empresas, como admissões, afastamentos e demissões, por exemplo.

Essa segunda fase integra a etapa inicial de implantação do eSocial destinada aos grandes empregadores do País. Ao todo, estão incluídas neste primeiro grande grupo mais de 14,4 mil empresas e 15 milhões de trabalhadores. Essa primeira etapa foi dividida em cinco fases, distribuída entre os meses de janeiro e março e maio e julho deste ano e janeiro de 2019, nas quais as grandes empresas brasileiras deverão gradativamente incluir suas informações no sistema de escrituração digital.

Os grandes empregadores deverão enviar os dados de seus trabalhadores – também conhecidos como eventos não periódicos – nos prazos definidos. É importante destacar que os empregadores que não observarem o prazo para o envio de cada ciclo de informações não conseguirão incluir os dados dos novos ciclos, já que as etapas iniciais são pré-requisitos para inclusão das informações nas fases seguintes. Além disso, as empresas que não observarem os prazos ficarão sujeitas a penalidades e multas.

O comitê gestor do eSocial destaca que depois de concluir a primeira fase em que os dados cadastrais dos empregadores já povoam a base do eSocial, começa uma etapa fundamental para o projeto já que, a partir de agora, o módulo do Sped (Sistema Público de Escrituração Digital) passa, de fato, a contar com os vínculos trabalhistas em sua base. “Hoje, nós estamos nesta fase de construção deste grande sistema, mas quando tivermos a base completa, entraremos na fase de desoneração em que dispensaremos o setor empresarial de diversas obrigações que hoje são exigidas desse público. O ganho de produtividade para o país será imenso”, enfatiza o comitê, em nota.

A partir do mês de julho de 2018, o eSocial dá início à segunda etapa de implantação do programa destinada a todos os demais empregadores privados do País, incluindo micro e pequenas empresas e Microempreendedores Individuais (MEIs). Para este segundo grupo, o processo de incorporação ao programa também se dará de forma escalonada entre os meses de julho, setembro e novembro de 2018 e janeiro de 2019. Já para os empregadores públicos, o processo de implantação do sistema começa em janeiro de 2019 e segue até o mês de julho do ano que vem.

Quando estiver totalmente em operação, o eSocial representará a substituição de até 15 prestações de informações ao governo – como a GFIP, a Rais, o Caged e a Dirf – por apenas uma. Na prática, haverá redução de custos, processos e o tempo gastos hoje pelo setor produtivo com o cumprimento de obrigações fiscais, trabalhistas e previdenciárias com o poder público.

Junto com a nova fase, veio, também, um novo leiaute do programa. O comitê gestor do eSocial publicou a Resolução nº 13, de 6 de março de 2018, aprovando as versões 2.4.02 do leiaute do eSocial e 2.4 do Manual de Orientação do eSocial, disponíveis na área de Documentação Técnica do portal.

A versão 2.4.02 do leiaute acompanha um controle de alterações da versão. Já a versão 2.4 do MOS, comparando com a versão beta, publicada desde o final de 2017, faz alterações no item “Prazo de envio” dos eventos “S-2190 – Admissão de empregado – Registro Preliminar”, “S-2200 – Cadastramento inicial e admissão/Ingresso de trabalhador” e “S-2300 – Trabalhador sem vínculo – Início”, esclarecendo sobre o envio dos eventos referentes ao cadastramento inicial dos trabalhadores. Outra alteração é a eliminação da alínea b do item 47 do evento “S-2200 – Cadastramento inicial e admissão/Ingresso de trabalhador”.

O comitê gestor esclarece que as admissões ocorridas a partir do início da obrigatoriedade de envio dos eventos não periódicos têm de ser informadas até o dia anterior ao do início da prestação de serviços pelo empregado.

Escritórios contábeis devem adequar clientes de todos os tamanhos

O contador e presidente do escritório CF Contabilidade, Edilson Junior, indica que os escritórios contábeis não estejam voltados apenas àquelas empresas de grande porte – obrigadas a estarem adequadas ao eSocial agora. “Se o seu escritório de contabilidade atende muitas empresas do Simples Nacional e ainda não tomou as ações necessárias para se adequar a essa nova obrigação, seu negócio está correndo o sério risco de sobrevivência”, explica.

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As micro e pequenas empresas incluídas no regime simplificado tiveram pouco contato com os módulos do Sped (Sistema Público de Escrituração Digital), porém terão de estar prontas para quando chegar a sua vez. “Dessa forma, será necessária uma grande mudança de cultura para solucionar a desorganização que impera na absoluta maioria dessas companhias”, prevê Edilson.

“A boa notícia é que ainda existe tempo hábil para organizar a casa e ingressar sem grandes problemas nessa nova fase. Para isso, é preciso tomar uma série de medidas de maneira ágil e assertiva”, pontua. A primeira delas deve ser quantificar os problemas no cadastro dos colaboradores, anotando erros de nome, CPF, Número de Identificação do Trabalhador (NIT) etc. O especialista indica o uso um bom software de folha de pagamento que fará o cruzamento de dados com o INSS e lhe mostrará essas intercorrências.

Em seguida, “defina metas para a sua equipe resolver estes problemas com os clientes, utilizando-se de uma planilha de acompanhamento e de reuniões diárias para verificar o andamento do trabalho”. Outra ação necessária é agendar eventos nos clientes mais complexos, para explicar as mudanças trazidas pelo eSocial e as iniciativas necessárias para se adaptar. “Como pode ver, o eSocial vem para promulgar, oficialmente, o fim do jeitinho. Resta ao seu escritório batalhar para organizar a sua empresa e os dados do seu cliente, sob pena de causar danos irreparáveis a ambos já no curto prazo”, avisa Edilson.

Especialista indica como declarar na segunda fase do eSocial

Desde novembro de 2017, a Receita Federal estabeleceu como obrigatório que empresas com faturamento superior a R$ 78 milhões deverão enviar, de forma unificada, declarações fiscais, previdenciárias, tributárias e trabalhistas via certificado digital como forma de adesão ao novo sistema. No entanto grande parte das instituições ainda não aderiu à integração da nova plataforma.

Segundo um levantamento feito pela consultoria EY, 48% das empresas não sabem como declarar ao e-Social, e outras 54% não fizeram a revisão dos cadastros dos funcionários para repassar ao sistema. Para o gerente de produtos da Soluti, empresa especializada no segmento de certificação digital, Lucas Vieira, a nova função deve ser vista pelas empresas como um sistema facilitador na entrega das declarações.

“O objetivo do eSocial é unificar o envio das informações do empregador ao governo sobre os seus funcionários de forma totalmente digital e sem burocracia”, descreve Vieira. Além disso, ele padroniza a transmissão, validação, armazenamento e distribuição dos dados sobre as obrigações previdenciárias, trabalhistas e fiscais de cada instituição, tudo feito sem a necessidade de deslocamento a uma unidade da Receita Federal.

O mês de março marca o início da segunda fase do cronograma, porém o envio do cadastramento inicial poderá ser distribuído em dois meses – março e abril de 2018. A boa notícia é que o cadastramento inicial da base de empregados (S-2200 – Cadastramento Inicial do Vínculo e Admissão de Trabalhador) não precisa ser realizado obrigatoriamente no primeiro dia de março, mas deve constar no Ambiente RET antes do início da próxima fase, até o dia 30 de abril, ou seja, o cadastramento inicial de vínculos deve preceder qualquer outro evento relativo a um determinado empregado.

A primeira recomendação de Vieira é que a empresa tenha certificado digital. Esta tecnologia é a única forma de acesso ao portal do órgão. “Ele funciona como uma identidade virtual, permitindo a identificação segura e inequívoca do autor de uma mensagem ou transação feita em meios eletrônicos”, diz Vieira. Para ser reconhecida, a assinatura deve ter validade jurídica.

É preciso, também, manter-se atento aos prazos. Entre março e abril, o eSocial será obrigatório para todas as empresas que tiveram faturamento maior que R$ 78 milhões no ano de 2016. A partir de julho, a obrigação se estenderá para todas as empresas que funcionam no País, independentemente do seu valor total de ganhos. E os eventos de Saúde e Segurança do Trabalho serão em janeiro de 2019.

“A base cadastral dos funcionários também deve estar sempre atualizada”, indica a Soluti. Validar informações básicas, como CPF, PIS, data de nascimento e o nome completo, irá facilitar o momento de transição dessas informações, além de auxiliar no engajamento de todos os setores da empresa, já que as informações têm origem de diversas áreas, como recursos humanos, fiscal, contábil, jurídica, entre outras.

Por fim, o contribuinte responsável deve se atentar às informações cadastrais dos seus trabalhadores para que não ocorra inconsistência de informações no Cadastro Nacional de Informações Sociais (CNIS), do INSS, e na base no Cadastro de Pessoa Física (CPF), da Receita Federal.

Fonte: Jornal do Comércio 
Data: 28 de março de 2018
Acesso: 29 de março de 2018

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