The Federal Program eSocial Provides Real-time Information
Through the digitization efforts of services related to citizens, companies, and employees in general, eSocial emerged.
Thus, employers from different categories of companies (MEI, Simples Nacional, etc.) must use the system to manage their employees.
Labor and social security regulations are, in fact, an opportunity and a great effort by companies. eSocial is an important step in this direction.
What is eSocial and its Purpose?
According to official definitions, “eSocial is a federal government project aimed at digitizing and unifying the sending of fiscal, social security, and labor information from companies.”
eSocial is the responsibility of the Public System for Digital Accounting (Sped) and was created in December of 2014, with the objective of modernizing and facilitating employer obligations. Thus, fiscal, labor, and social security details are now sent online, digitally, and in real time.
However, the legislation does not change with the implementation of eSocial. That is, the same obligations must continue to be fulfilled. What changes is the way information is submitted and recorded.
In this way, the initiative aims to allow for greater control and transparency in the process. This will require changes in company processes, especially in the human resources department.
How does eSocial work?
Firstly, all employee information must be sent following predefined standards.
These standards correspond to pre-established layouts, which together form an event. In other words, various files and events make up the information submission.
In this context, an event is defined by any legal-labor event that can occur in the employee’s life. Events can be, for example:
Initial and Table Events Non-periodic Events Periodic Events
All of them must be reported within the established deadline, under penalty of fines and sanctions already provided for by law.
The big difference with the adoption of eSocial is that the deadlines will be rigorously monitored and validated in real-time. The information will be verified in real time.
Who should use eSocial?
Initially, eSocial became mandatory in 2018 for companies with annual revenue greater than R$ 78 million.
Subsequently, other companies of different sizes also became subject to inspection. Thus, they were required to join the system according to an established schedule.
Moreover, individual employers must also adhere to eSocial. This includes employers of domestic workers, farmers, NGOs, and public entities.
eSocial Schedule
Here is a summary of the eSocial implementation for different groups:
Group 1 – Companies with annual revenue greater than R$ 78 million.
Group 2 – Companies with revenue up to R$ 78 million and not part of Simples Nacional.
Group 3 – Employers who opt for Simples Nacional, individual employers (except domestic workers), and all individual farmers and nonprofit entities.
Group 4 – Federal public agencies and other international organizations.
Why Access My eSocial?
To consult information related to eSocial, simply access the government portal, provided you have a pre-registration and a digital certificate.
The registration is done only once. It requires credentials (CNPJ or CPF), code, and password.
Why Register with eSocial?
To register, it is important to have the necessary documents on hand. Some of them are:
CNPJ or CPF; NIS; PIS/PASEP; Social Contract; Income Tax Statement.
To register with eSocial, you need to have a Digital Certificate issued by a company authorized by ICP-Brasil.
The digital certificate is necessary because it allows the employer to electronically sign acts and documents attached to eSocial.
However, there are exceptions to the need for a digital certificate, in the case of MEI with an employee, domestic employee, exclusive insured, micro-businesses (ME) opting for Simples Nacional with up to one employee, and small businesses opting for Simples Nacional with only one employee.
To register, access the eSocial portal and follow the provided instructions.
The portal itself offers table models with the type of employer and activity, which makes the process easier.
The registration for domestic employers is simpler. Simply use the CPF and personal information when making your first access to the eSocial portal.
The registration of the domestic employee follows the same simple logic, providing data such as CPF, personal information, function, and remuneration.
eSocial Portal
The eSocial portal provides clarifications and content with tips and details about registration and system use.
Why can employees consult eSocial?
On the eSocial portal, there is a function called “Qualification Consultation”, which allows you to consult the details of a person’s registration status.
The consultation will show if there are any irregularities or discrepancies, making it easier to understand and take action to correct the problems.
When accessing the consultation, have the worker’s or service provider’s data on hand, name, date of birth, CPF, and NIS.
If you want to access information related to social and social security contributions, it is recommended to access the INSS website.
Specific details about the FGTS can be found on the Guarantee Fund website.
Is eSocial exclusively for domestic employees?
No, as explained throughout the text. All employers