eSocial será prorrogado diz o coordenador do projeto junto ao MTE

eSocial será prorrogado diz o coordenador do projeto junto ao MTE

Por |

Diante de várias informações desencontradas, observadas principalmente nas redes sociais, sobre o atual momento do eSocial e os próximos passos do projeto, onde se observam comentários sobre um possível adiamento nos prazos de implantação e, também, sobre a divulgação, em breve, de um novo manual do eSocial, a RHevista RH procurou o Coordenador do eSocial pelo MTE, José Alberto Maia, a fim de verificar a veracidade dos fatos.

Além de trazer luz sobre estas questões, Alberto Maia, destacou que o eSocial é um projeto dinâmico e, após implantado, sempre que necessário, sofrerá adaptações a fim de atender novas necessidades de informações e de fiscalização por parte dos entes do governo envolvidos no projeto.

RHevista RH – Sobre um novo cronograma, o que poderia adiantar?

José Alberto Maia – De fato há a previsão de publicação de um novo cronograma em breve. Já sabemos que não será possível cumprir os prazos que foram previstos no cronograma atual para o início da obrigatoriedade do eSocial, que é setembro deste ano de 2016 para as empresas de faturamento acima de R$ 78 milhões em 2014 e de janeiro de 2017 para as demais empresas.

Em razão das turbulências pelas quais vem passando o nosso país, principalmente o governo federal, não foi possível que este cronograma fosse cumprido, o que nos fez pactuar um novo com todos os entes envolvidos. Este novo cronograma já está praticamente fechado e deve ser publicado até o final do mês de junho deste ano.

Como todos sabemos, um novo cronograma terá que ser fixado por meio de uma resolução do Comitê Diretivo do eSocial, que é composto pelos Secretários Executivos dos entes envolvidos. Sendo assim, não podemos ainda divulgá-lo, entretanto, podemos adiantar que os prazos serão prorrogados em aproximadamente um ano em relação ao cronograma atual.

O cronograma atual, além de definir prazos diferentes para empresas e entidades com receita bruta, em 2014, igual ou superior a 78 milhões das demais empresas, também diferem os prazos para obrigações relacionadas à SST das demais obrigações. Este modelo continuará sendo observado?

O modelo de escalonamento será mantido, seja em relação ao faturamento, ou em relação aos eventos de SST, para os quais é muito importante um tempo maior para a adaptação. Talvez seja revisto apenas o ano de parâmetro com relação ao faturamento de R$ 78 milhões de 2014 para 2015, mas isto ainda não está fechado.

Sobre um possível novo manual e leiaute do eSocial, haverá mesmo uma nova publicação do MOS (Versão 2.2) em breve? Se sim, já temos uma previsão para esta divulgação?

Sim, será publicada uma nova versão do leiaute, assim como do manual. Pretendemos publicá-los juntamente com o novo cronograma, no final de junho/2016, ou logo em seguida, mas estes produtos ainda estão sendo trabalhados.

Ainda quanto à nova versão, quais os principais ajustes?

Os ajustes são pontuais. Acreditamos que o leiaute já se encontra bastante maduro e que os ajustes são, em sua maioria, para corrigir erros não previstos anteriormente. Talvez façamos alguma alteração mais significativa nos eventos de folha referentes aos regimes de competência e de caixa (S-1200 e S-1210), mas isto também ainda não está fechado.

Entre as informações desencontradas observadas, principalmente nas redes sociais, é que algumas obrigações relacionadas ao SST deixarão de existir. Tem algum fundo de verdade quanto a isso?

Não. Não haverá mudanças substanciais nos eventos de SST em relação ao leiaute atual.

Recentemente, o Tribunal Superior do Trabalho, através da 7ª Turma, baseando-se no artigo 7º, inciso XXIII da CF/1988 e, ainda, nas Convenções OIT nas OIT 148 e 155, abriu caminho para uma mudança na jurisprudência trabalhista quanto ao pagamento cumulativo da insalubridade e periculosidade, em posição contrária ao que estabelece o artigo 193, parágrafo 2º da CLT, que prevê o pagamento de um ou outro adicional.

Em relação a esta questão, acima, o eSocial também terá papel fiscalizador?

O eSocial tem sido especificado para ser o mais aderente possível aos sistemas e aos processos existentes nas empresas atualmente. Além do mais, ele não altera a legislação vigente, e permite que sejam efetuados todos os registros a que o empregador está obrigado. Com relação às questões levantadas sobre o pagamento cumulativo do adicional de insalubridade com o de periculosidade, o eSocial não traz qualquer impedimento para que isto ocorra, podendo ser efetuado o registro de todos os pagamentos feitos ao trabalhador. Cabe ao empregador estar informado em relação à norma vigente no momento do pagamento, e o cumprimento da norma será facilmente verificado pela fiscalização por meio do eSocial.

Recentemente, a Lei 14287/2016 alterou a CLT introduzindo o Art. 394-A, que, basicamente, determina o afastamento da empregada gestante ou lactante do ambiente insalubre.

Assim, o MTE pretende inserir, no eSocial, algum item indicativo de tais condições?

Sim. Há previsão de evento que registre que o empregador foi informado sobre o estado de gravidez de sua empregada, pois, além das restrições acima referidas, este fato serve de termo de início para a estabilidade da trabalhadora no emprego, mas este evento deverá ser implantado numa segunda fase do eSocial.

Fonte: RHevistaRH
Acesso: 03 junho 2016

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