eSocial – Empresas do 2º Grupo Sem Movimento – Entrega da DCTFWeb.

eSocial – Empresas do 2º Grupo Sem Movimento – Entrega da DCTFWeb.

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Os obrigados ao eSocial, que no início da utilização não tiverem empregados, nem quaisquer fatos geradores de contribuição previdenciária, nem de imposto de renda, devem enviar, durante a implementação progressiva do eSocial, o evento S-1000 na primeira fase de envio dos eventos e o evento S-1299 sem movimento na primeira competência em que o envio dos eventos periódicos se tornar obrigatório e novamente na primeira competência em que se tornar obrigatório o envio do DCTFWeb, ou seja, para as empresas do 2º grupo, competência abril de 2019.

O Manual de Orientação do eSocial, versão 2.5.01, a situação “Sem Movimento” para o empregador/contribuinte/órgão público só ocorrerá quando não houver informação a ser enviada, para o grupo de eventos periódicos S-1200 a S-1280 em relação a todos os estabelecimentos, obras ou unidades do empregador/contribuinte/órgão público.

Neste caso, o empregador/contribuinte/órgão público enviará o “S-1299 – Fechamento dos Eventos Periódicos” como sem movimento na primeira competência do ano em que esta situação ocorrer. O envio dessa informação será obrigatório caso os campos {evtRemun}, {evtPgtos}, {evtAqProd}, {evtComProd}, {evtContratAvNP}, {evtInfoComplPer} forem preenchidos com [N].

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Caso a situação sem movimento persista no mês de janeiro dos anos seguintes, o empregador/contribuinte deverá repetir este procedimento nesta(s) competência(s), exceto para o empregador pessoa física, cuja informação é facultativa. Caso a empresa possua um ou mais estabelecimentos com movimento, não deverá ser enviada a situação sem movimento no evento S-1299, conforme descrito acima.

Em razão de legislação específica, o Microempreendedor individual – MEI que não tem empregado está dispensado de enviar o evento S-1299, com a informação “sem movimento”, seja na primeira competência, seja no mês de janeiro de cada ano.

(Manual de Orientação do eSocial, versão 2.5.01, aprovado pela Resolução CG-eSocial nº 21/2018)

Fonte: Portal eSocial

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