Brazil: Update of e-Social implementing Schedule

In line with Brazil`s Ministry of Economy goal to simplify the eSocial tax, social security and labor obligations Digital Bookkeeping System, a new implementation schedule for e-Social has been introduced.

 

What has changed for e-Social?

The deadlines for the delivery of the periodic events and the replacement of the FGTS Gathering Guide and Social Security Information ‘GFIP’ by the Group 2 and 4 Federal Tax Debts and Credits Declaration have been changed, Furthermore, the new dates for submitting occupational safety and health information have been published.

 

What are the new Deadlines?

Group 1

Group 1  comprises of companies with annual revenues over R $ 78 million:

  • August 2019: Replacement of GFIP to collect FGTS
  • January 2020: Occupational Safety and Health (OSH) data

 

Group 2

Group 2 comprises of companies with annual revenues of up to R $ 78 million and not opting for Simples Nacional:

  • October 2019: Replacement of GFIP for payment of social security contributions (other obligations, except public bodies and international organizations, as well as companies incorporated after calendar year 2017, regardless of revenues)
  • November 2019: Replacement of GFIP to collect FGTS
  • July 2020: Occupational Safety and Health (OSH) data

 

Group 3

Group 3 comprises companies opting for Simples Nacional, individual employers (except domestic), rural producer Individuals and non-profit entities

  • January 2020: Periodic Events; Specific resolution to be published – GFIP replacement
  • January 2021: Occupational safety and health (OSH) data

Besides simplifying the delivery of information, the companies that belong to the third group will have differentiated treatment in relation to the other contributors.

 

Group 4

Group 4 comprises of government agencies and international organizations:

  • January 2020: Employer registration and tables
  • Specific Resolution to be published – Periodic Events
  • Specific resolution to be published – GFIP replacement
  • July 2021: Occupational Safety and Health (OSH) data

 

These regulatory changes could affect your business with view to customizing or support of your ERP/SAP system. Please contact us to learn about possible necessary reactions to the changes – we are happy to assist you!