E-social, a nova plataforma única da relação trabalhista

Abstract

The present work aims to address the Social Sped – Brazilian Digital Bookkeeping of the Payroll and Labor and Social Security Obligations, a tool created by the Brazilian Tax Authority with the objective of unify the payroll its related legal obligations. The purpose of the research is to describe all the pre-implantation process as well as the implantation itself, and the changes in the current scenario. This study seeks to contribute to this new project. A project with great expectation, complexity and a relevant impact on the current Brazilian tax and labor calculation structure. The digital bookkeeping of labor information will allow responsible agencies more effective supervision, who will no longer have to send a tax supervisor to the companies, in order to make the necessary notes regarding compliance with Brazilian labor legislation. The methodology has bibliographical approach, applied even to works already published by some authors, to the legislation and to the sites of the pertinent organs, containing two case studies with companies that participate in the preimplantation. It was intended to understand the current working relationships, so that it could developed the current scenario and the new scenario for the effective implantation of eSocial. This work has the role of clarifying the concepts inherent to each respective process for the success of the implementation