O eSocial está preparado para a reforma trabalhista?

O eSocial está preparado para a reforma trabalhista?

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Por Silvia Pimentel

Para especialistas, a flexibilização das regras trabalhistas exige outro formato do eSocial, previsto para entrar no ar em janeiro de 2018 para empresas com faturamento acima de R$ 78 milhões

A nova plataforma do governo que vai unificar o envio de todas as informações trabalhistas, como a folha de pagamento e encargos, o eSocial poderá precisar de ajustes para se adaptar à reforma trabalhista, na visão de especialistas.

São 44 obrigações sociais –como o Cadastro Geral de Empregados e Desempregados (Caged), a Declaração do Imposto de Renda Retido na Fonte (Dirf), e a Relação Anual de Informações Sociais (Rais) – que passarão a ser inseridas em um único sistema.

Depois de inúmeras prorrogações no prazo de vigência, o sistema será de uso obrigatório a partir de janeiro de 2018 pelas companhias com faturamento acima de R$ 78 milhões. Em julho, a obrigatoriedade atingirá o restante das empresas.

A reforma trabalhista modificou mais de cem artigos da CLT e criou um novo paradigma na relação entre empregados e empregadores, em que os acordos firmados vão prevalecer sobre a legislação.

As férias dos empregados, por exemplo, que até então não podiam ser fracionadas, poderão ser divididas em dois períodos.

Para Dilma Rodrigues, diretora de RH da Attend Assessoria, Consultoria e Auditoria, há dúvidas se o leiaute atual do eSocial comportará a entrada de mais um evento de férias.

Antes reforma trabalhista, em tese, um funcionário só poderia usufruir das férias em, no máximo, dois períodos, nos casos das empresas que usam as férias coletivas.

“A codificação atual do sistema não permite a entrada de mais eventos. É possível que seja necessária uma adaptação”, afirma.

Outro ponto de conflito diz respeito à rescisão do contrato de trabalho, que também foi flexibilizado com a alteração da CLT.

Com a reforma trabalhista, empregador e empregado poderão negociar, por exemplo, uma demissão consensual.

Na prática, poderá ser acordado o pagamento de metade do aviso prévio e da multa referente ao FGTS, em formato também não contemplado no e-Social.

Para a especialista, tanto a reforma trabalhista como a entrada em vigor do eSocial representam a maior revolução na rotina dos gestores de RH.

“Eles devem se aperfeiçoar para entender a fundo o funcionamento do sistema e se inteirar de todas as mudanças trabalhistas”, afirma.

Vitor Almeida, sócio responsável pela divisão trabalhista e previdenciária da BDO Consultoria, também prevê mudanças no formato do eSocial.

Almeida chama a atenção para os prazos. A reforma trabalhista está prevista para entrar em vigor em novembro e, dois meses depois, o sistema do e-Social.

“Não acredito em numa nova prorrogação do prazo, mas na adaptação do formato do eSocial”, afirma.

Ele explica que a reforma trabalhista trouxe vários cenários de negociação e que isso pode impactar o funcionamento do sistema na versão atual. É o caso da jornada de trabalho, outro item que poderá ser negociado.

De acordo com Almeida, o sistema desenvolvido por vários ministérios para unificar e compartilhar as informações trabalhistas está preparado para calcular a jornada de trabalho num formato padrão que não considera as mudanças na CLT.

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AMBIENTE DE TESTES

Desde junho passado, a convite do governo, um grupo de empresas está testando o funcionamento do eSocial.

Para os especialistas, a abertura do ambiente de testes é um sinalizador de que não haverá mais prorrogação do prazo de vigência.

E mesmo que o sistema necessite de ajustes para se adaptar às novas regras trabalhistas, é muito improvável que haja um novo adiamento.

Assim, quem ainda não se preparou para a nova forma de prestar as informações ao sistema deve se apressar.

Na semana passada, uma pesquisa da consultoria EY (antiga Ernest Young), mostrou que 48% das empresas não estão preparadas para utilizar o sistema.

A partir de janeiro, a Receita Federal estima que 14 mil empresas estarão sujeitas ao eSocial.

O levantamento da EY envolve 386 companhias com faturamento superior a R$ 78 milhões. A falta de preparo decorre, sobretudo, de inconsistências na base cadastral das empresas.

O e-social exige dados como CPF, PIS e endereço de cada funcionário. Erros em alguma dessas informações impedem o envio dos dados ao sistema.

Roberto Dias Duarte, professor e autor de “Sped no Brasil – o Big Brother Fiscal’, pondera que as empresas com esse patamar de faturamento representam apenas 3% dos empregadores.

As grandes empresas, a seu ver, estão suficientemente estruturadas para se adaptar até janeiro.

O que mais preocupa, segundo afirma Duarte, são as pequenas empresas, que deverão se adaptar ao eSocial a partir do início de julho de 2018.

“O sistema envolve uma complexidade que transcende a própria empresa”, resume.

No campo trabalhista, uma das peculiaridades das empresas pequenas é terceirizar a folha de pagamentos para os escritórios contábeis.

Como o eSocial exige que os eventos trabalhistas sejam comunicados quase que em tempo real sob o risco de pagamento de multa, a comunicação entre as partes ganhará novos contornos.

“Não vejo outro caminho para uma comunicação eficiente entre o contador e empresa que não seja o uso da tecnologia”, afirma.

Nesta semana, a Federação das Empresas de Serviços Contábeis (Fenacon) vai divulgar o resultado de uma pesquisa sobre a adaptação do eSocial, realizada com mais de 800 contadores.

De acordo com Hélio Cezar Donin Júnior, diretor de Educação e Cultura da Fenacon, o resultado do levantamento vai nortear as ações da entidade para a capacitação dos profissionais da contabilidade. “Eles são os grandes multiplicadores de conhecimento sobre o assunto”, afirma.

FOTO: Clóvis Messias/Estadão Conteúdo

Fonte: Diário do Comércio
Data: 24 de julho de 2017
Acesso: 25 de julho de 2017

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