Trabalhista/Previdenciária – Aprovado e divulgado o cronograma de implantação do eSocial e o leiaute eSocial versão 2.2.01

Trabalhista/Previdenciária – Aprovado e divulgado o cronograma de implantação do eSocial e o leiaute eSocial versão 2.2.01

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A Caixa Econômica Federal (Caixa) aprovou e divulgou o cronograma de implantação do Sistema de Escrituração Fiscal Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas (eSocial) e o leiaute eSocial versão 2.2.01, de acordo com as disposições adiante.

No que concerne aos eventos aplicáveis ao Fundo de Garantia do Tempo de Serviço (FGTS), é aprovado o cronograma e prazo de envio de informações definidos na Resolução CD_eSocial nº 2/2016, definindo o início da obrigatoriedade de transmissão dos eventos que se dará da seguinte forma:

a) em 1º.01.2018 para o empregador com faturamento no ano de 2016 acima de R$ 78.000.000,00, exceto para os eventos relativos à saúde e segurança do trabalhador (SST) que serão obrigatórios após os 6 primeiros meses do início da obrigatoriedade;

b) em 1º.07.2018 para os demais empregadores, exceto para os eventos relativos à SST que serão obrigatórios após os 6 primeiros meses do início da obrigatoriedade.

O tratamento diferenciado, simplificado e favorecido a ser dispensado às microempresas e empresas de pequeno porte (ME/EPP), ao microempreendedor individual (MEI) com empregado, ao segurado especial e ao pequeno produtor rural pessoa física será definido em atos específicos, observados os prazos previstos na letra “b”.

Até 1º.07.2017 será disponibilizado aos empregadores ambiente de produção restrito com vistas ao aperfeiçoamento do sistema.

Fica aprovada a versão 2.2.01 do leiaute do eSocial que define os eventos que compõem o eSocial, e que deve ser observado pelo empregador, no que couber.

O acesso à versão atualizada e aprovada do citado leiaute estará disponível na Internet, nos endereços www.esocial.gov.br e www.caixa.gov.br, opção download.

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A prestação das informações pelo empregador por meio do eSocial, substituirá, na forma e nos prazos regulamentados pelo agente operador do FGTS, a entrega das mesmas informações a que estão sujeitos os empregadores, seja por meio de formulários, declarações ou pelo Sistema Empresa de Recolhimento do FGTS e Informações à Previdência Social (Sefip), naquilo que for devido.

As informações contidas nos eventos aplicáveis ao FGTS serão utilizadas pela Caixa para consolidar os dados cadastrais e financeiros da empresa e dos trabalhadores, no uso de suas atribuições legais.

A prestação das informações pelo empregador ao eSocial, por meio da transmissão de arquivos ou por meio do módulo Web, deve ser realizada e os valores devidos quitados até o dia 7 do mês seguinte ao que se referem, sendo antecipado o prazo final de transmissão das informações e a quitação da guia do FGTS, se for o caso, para o dia útil imediatamente anterior, quando não houver expediente bancário no dia 7, sob pena de aplicação de cominações legais.

A transmissão dos eventos se dará por meio eletrônico pelo empregador, por outros obrigados a ele equiparados ou por seu representante legal, com previsão, inclusive, de uso de módulo web personalizado, como condição de tratamento diferenciado a categorias específicas de enquadramento.

É responsabilidade do empregador prestar as informações ao eSocial no prazo ora descrito, bem como quaisquer repercussões, no âmbito do FGTS, decorrentes da apresentação de informações ao eSocial com incorreções ou omissões, sujeitando-se às penalidades previstas na legislação vigente.

Foi revogada a Circular Caixa nº 683/2015, que aprovava e divulgava o cronograma de implantação do eSocial e definia a versão do Manual de Orientação versão 2.1.

(Circular Caixa nº 761/2017 – DOU 1 de 17.04.2017)

Fonte: Editorial IOB
Data: 17 de abril de 2017
Acesso: 18 de abril de 2017

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