[Free translation]
Through the Resolution of the Steering Committee of eSocial nº 2, published in the DOU on 08/31/2016, the beginning of the compulsory use period of eSocial from September 2016 to 2018 was changed.
The obligation to transmit tax, social security and labor information through eSocial will be in accordance with the taxpayer's billing, which must observe the following deadlines:
a) as of 01/01/2018, for those who have billings in the year 2016 above R $ 78,000,000.00;
b) from 01/07/2018, for other employers and taxpayers.
That act further determined that:
a) the provision of information on occupational health and safety (OSH) events is waived in the first 6 months after the start date of the compulsory social security;
b) until 01/07/2017, employers and taxpayers will be offered a restricted production environment in order to improve the system.
Lastly, Resolution CDES No. 1/2015 on the subject was revoked.
