O principal motivo para você fazer uma boa gestão das informações no eSocial

O principal motivo para você fazer uma boa gestão das informações no eSocial

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O eSocial tem o objetivo de unificar, integrar e padronizar o envio das informações trabalhistas, previdenciárias, tributárias e fiscais

1. Eventos iniciais

Eventos iniciais são os eventos que identificam a empresa-contribuinte e devem ser transmitidos inicialmente pelas empresas na sua abertura e a partir da implementação do eSocial para empresas já existentes.

As informações iniciais devem conter dados básicos da classificação fiscal e estrutura administrativa da empresa, e deverão ser atualizados sempre que houver modificação nesta estrutura.

Neste grupo também estão incluídos os vínculos dos empregados ativos, mesmo que estejam afastados.

2. Eventos de tabela

Essas informações complementam as iniciais e dizem respeito à organização da empresa. Neste grupo estão contidas as informações dos ambientes da empresa com os possíveis riscos, estrutura de cargos e funções dos trabalhadores, rubricas da folha de pagamentos etc.

3. Eventos não periódicos

Aqui estão incluídos os eventos que dizem respeito à vida laboral do empregado.

São ocorrências sem data pré-fixada, pois dependem de acontecimentos na relação entre a empresa e o trabalhador.

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Incluem informações como admissão, alteração de salário, exposição a agentes nocivos, acidentes de trabalho e desligamento, enfim, atos que influenciam o reconhecimento de direitos e o cumprimento de deveres trabalhistas, previdenciários e fiscais.

4. Eventos periódicos

São aqueles cuja ocorrência tem periodicidade definida e deverão ser transmitidos até o dia 7 do mês seguinte à ocorrência. Incluem as informações de folha de pagamento e de outros fatos geradores de contribuições previdenciárias e outros tributos da relação trabalhista.

Fique atento:

A integração dos eventos de tabela com os eventos periódicos e não periódicos é muito importante, pois é o que garante a consistência das informações e o cálculo dos valores devidos aos diferentes atores sociais.

Gestão das informações no eSocial: qual é o grande desafio?

A gestão desses grupos de informações é muito importante, pois as atualizações de um grupo geram a necessidade de atualização em outro grupo. Assim, a modificação de qualquer situação de trabalho em uma empresa pode gerar mudanças em pelo menos 3 grupos de informações a serem enviadas.

O maior desafio é cumprir as exigências do eSocial a fim de que, nas interações entre os eventos, não haja divergência de informações.

Entenda melhor:

Imagine que uma empresa adquiriu uma nova máquina. Essa máquina pode gerar novos riscos para os trabalhadores, que deverão ser informados ao eSocial nos eventos não periódicos. Incluir um novo fator de risco gera uma necessidade de atualização nos Eventos de Tabela, como mudança de ambiente e seus riscos. Consequentemente, cria uma mudança na situação dos eventos não periódicos – podendo ou não gerar nova alíquota de aposentadoria especial.

Fonte: Contábeis
Data: 17 de setembro de 2018
Acesso: 24 de setembro de 2018

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