Análise do eSocial: conceito, legislação, impactos e desburocratização
Data
Autor(es)
Orientado(es)
Título da Revista
ISSN da Revista
Título de Volume
Editor
Abstract
eSocial, or the Digital Bookkeeping System for Tax, Social Security and Labor Obligations, was created by Decree No. 8.373/2014, by the Federal Government, through the Public Digital Bookkeeping System (SPED). Its main objective is to unify the sending of labor, tax and social security information securely to all government agencies simultaneously. eSocial aims to guarantee and protect workers' rights, make it easier for companies to comply with their labor obligations and help oversee this process, helping to reduce tax evasion. The implementation of this new system has had a significant impact on the daily lives of organizations, as it has transformed the way information is sent. With eSocial, we have seen a reduction in the bureaucracy involved in sending this information, making the process simpler and more efficient. However, due to the complexity of the system, the Ministry of Economy created the Simplified eSocial, according to Ordinance No. 300 of June 13, 2019. The aim of eSocial Simplified is to make it even easier to send information, reducing the difficulties faced by users.