The 2nd phase of eSocial for companies with revenues of up to R $ 78 million has started
eSocial gathers information on labor, tax and social security data, replacing documents, which until then had been delivered to various agencies.
The second phase of eSocial begins on October 10, covering business entities with revenues of up to R $ 78 million in 2016 and who are not opting for Simples Nacional. This step involves sending data about workers and their employment relationships until January 9, 2019.
Medium-sized companies, whose turnover was between R $ 4.8 million and R $ 78 million, started sending data via eSocial in July 2018. This has been mandatory for large companies since the beginning of this year.
Regarding micro and small companies opting for Simples Nacional, including the Individual Microentrepreneur (MEI), it should be noted that they should not send events via the eSocial system before the new deadlines established for this group. The information that has already been sent will remain in the eSocial environment and may be rectified or supplemented when the system reopens for these companies in January 2019.