e-Social - NEW TERM - RESOLUTION nº 02/2016

ESOCIAL DIRECTIVE COMMITTEE RESOLUTION No. 2, OF AUGUST 30, 2016

Provides for the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial).

THE eSocial DIRECTIVE COMMITTEE, using the powers provided for in art. 4 of Decree No. 8,373, of December 11, 2014, and considering the provisions of art. 41 of the Consolidation of Labor Laws, approved by Decree-Law No. 5,452, of May 1, 1943, in art. 1 of Law No. 4,923, of December 23, 1965, in art. 14-A of Law No. 5,889, of June 8, 1973, in art. 8 of Law No. 6,019, of January 3, 1974, in art. 11 of Decree-Law No. 1,968, of November 23, 1982, in art. 24 of Law No. 7,998 of January 11, 1990, in art. 23 of Law No. 8,036 of May 11, 1990, in sections I, III and IV of the caput and in §§ 2, 9 and 10 of art. 32 of Law No. 8,212, of July 24, 1991, in arts. 22, 29-A and 58 of Law No. 8,213, of July 24, 1991, in art. 9 of Law No. 9,717, of November 27, 1998, in art. 16 of Law No. 9,779, of January 19, 1999, in arts. 219, 1,179 and 1,180 of Law No. 10,406, of January 10, 2002, in arts. 10 and 11 of Provisional Measure No. 2,200-2, of August 24, 2001, in § 3 of art. 1st and art. 3 of Law No. 10,887, of June 18, 2004, in art. 4 of Law No. 12,023, of August 27, 2009, in Decree No. 97,936, of July 10, 1989, in Decree No. 3,048, of May 6, 1999, and in Decree No. 6,022, of January 22, 2007, resolves:

Art. 1st As provided for in Decree No. 8,373, of December 11, 2014, the implementation of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) will take place according to the schedule defined in this Resolution.

Art. 2 The start of the mandatory use of eSocial will take place:

I - on January 1, 2018, for employers and taxpayers with revenues in 2016 above R $ 78,000,000.00 (seventy-eight million reais); and

II - on July 1, 2018, for other employers and taxpayers.

Sole paragraph. The provision of information on events related to worker health and safety (SST) is waived in the first 6 (six) months after the mandatory start dates mentioned in the caput Art. 3 Until July 1, 2017, it will be available to employers and taxpayers a restricted production environment with a view to improving the system

Art. 4th The differentiated, simplified and favored treatment to be given to Micro and Small Enterprises, to the Individual Microentrepreneur (MEI) with an employee, to the Special Insured Person and to the small individual rural producer will be defined in specific acts in accordance with the terms foreseen in this Resolution.

Art. 5º Employers and taxpayers obliged to use eSocial who fail to provide information within the specified period or who present it with inaccuracies or omissions will be subject to the penalties provided for in specific legislation.

Art. 6º The provision of information through eSocial will replace, in the form regulated by the bodies and entities that are members of the eSocial Management Committee, the presentation of the same information by other means.

Art. 7º The bodies and entities that are part of the eSocial Management Committee will regulate, within the scope of their powers, the provisions of this Resolution.

Art. 8 This Resolution enters into force on the date of its publication.

Art. 9th Resolution of the Executive Committee of eSocial nº 1, of June 24, 2015 EDUARDO REFINETTI GUARDIA p / Ministry of Finance is hereby revoked