THE SPECIAL SECRETARY OF SOCIAL SECURITY AND LABOR and the SPECIAL SECRETARY OF THE FEDERAL REVENUE OF BRAZIL, OF THE MINISTRY OF ECONOMY, in the exercise of the attributions conferred on them, respectively, item I of art. 71 of Annex I of Decree No. 9745, of April 8, 2019, and item III of art. 350 of the Internal Regulations of the Special Secretariat of the Federal Revenue of Brazil, approved by Ordinance ME No. 284, of July 27, 2020, and in view of the provisions of art. 16 da Law No. 13,874, of September 20, 2019, and na Ordinance ME No. 300, of June 13, 2019, solve:

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Art. 1 This Joint Ordinance provides for the implementation schedule of theSimplified Digital Bookkeeping System for Social Security, Labor and Tax Obligations (eSocial).

 

Art. 2 For the purposes of this Joint Ordinance, the following are considered:

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I - 1st group: the entities that are part of "Group 2 - Business Entities" of Annex V da Normative Instruction RFB No. 1.863, of December 27, 2018,with revenues in the year 2016 above BRL 78,000,000.00(seventy-eight million reais);

 

II - 2nd group: the other entities that are part of "Group 2 - Business Entities" of Annex V da RFB Normative Instruction No. 1,863, of 2018, except:

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a) those opting for the Unified Special Regime for the Collection of Taxes and Contributions due by Micro and Small Businesses (Simples Nacional) referred to in art. 12 da Complementary Law No. 123, of December 14, 2006, who appear in this situation in the National Register of Legal Entities (CNPJ) on July 1, 2018; It is

 

b) those who opted for Simples Nacional at the time of its incorporation, if after the date mentioned in item "a";

 

III - 3rd group - legal entities: entities obliged to eSocial that do not belong to the 1st, 2nd and 4th groups referred to respectively in items I, II and V;

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IV - 3rd group - natural persons: individual employers and contributors, except domestic employers; It is

 

V - 4th group: the public entities that are part of "Group 1 - Public Administration" and the international organizations and institutions that are part of "Group 5 - International Organizations and Other Extraterritorial Institutions", both of Annex V da RFB Normative Instruction No. 1,863, of 2018.

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Single paragraph. The billing referred to in item I of the caput comprises the total gross revenue determined pursuant to art. 12 do Decree-Law No. 1,598, of December 26, 1977, earned in the calendar year 2016 and declared in the Tax Accounting Bookkeeping (ECF) for the same calendar year.

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Art. 3º The implementation of eSocial takes place progressively in obedience to the following phases:

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I - 1st phase: sending the information contained in the events in tables S-1000 to S-1080 of the eSocial layout;

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II - 2nd phase: sending the information contained in the non-periodic events S-2190 to S-2420 of the eSocial layout, except for events related to Occupational Health and Safety (OHS);

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III - 3rd phase: sending the information contained in the periodic events S-1200 to S-1299 of the eSocial layout; It is

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IV - 4th phase: sending information contained in events S-2210, S-2220 and S-2240 of the eSocial layout, related to SST.

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Date:7/2/2021

Source:Federal government(JOINT ORDINANCE SEPRT/RFB/ME No. 71, OF JUNE 29, 2021 - JOINT ORDINANCE SEPRT/RFB/ME No. 71, OF JUNE 29, 2021 - DOU - Imprensa Nacional (in.gov.br)

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