eSocial will be implemented in five phases starting January 2018

On November 29, 2017 was published in eSocial Portal the implementation schedule of the program, which will be implemented in five phases from the first half of 2018.

In this first moment, the measure is aimed at companies with gross sales in excess of R$ 78 million per year, which will have the mandatory use of the program as of January 8, 2018.

However, the stages will also be adopted for the other companies, according to the implementation schedule below:

• Step 1 - Companies with annual revenues exceeding R $ 78 million

Phase 1: January / 18 - Only company information, in other words, employer records and tables

Phase 2: March / 18: At this stage, companies are forced to send information about workers and their links with companies (non-periodic events), such as admissions, removals and dismissals

Phase 3: May / 18: It is mandatory to send the payrolls

Phase 4: July / 18: Replacement of the GFIP (Guide to Information to Social Security) and cross compensation

Phase 5: January / 19: In the last phase, the worker's health and safety data should be sent

• Step 2 - Other private companies, including Simple, MEIs and individuals (who have employees)

Phase 1: July / 18: Only company information, in other words, employer records and tables

Phase 2: September / 18: At this stage, companies are forced to send information about workers and their links with companies (non-periodic events), such as admissions, dismissals and dismissals

Phase 3: November / 18: It is mandatory to send the payrolls

Phase 4: January / 19: Substitution of the GFIP (Social Security Information Guide) and cross compensation

Phase 5: January / 19: In the last phase, the worker's health and safety data should be sent

• Step 3 - Public Entities

Phase 1: January/19 - Only company information, in other words, employer records and tables

Phase 2: March / 19: In this phase, entities are forced to send information about the servers and their links with the organs (non-periodic events) Exemple: admissions, removals and shutdowns

Phase 3: May / 19: It is mandatory to send the payrolls

Phase 4: July / 19: Replacement of GFIP (Guide to Social Security Information) and Cross Compensation

Phase 5: July / 19: In the last phase, the data of safety and health of the worker should be sent

Throughout its specialized team, RSM follows the tax, labor and social security legislative changes and is available to support its clients to be in compliance with the new regulation.