Today, August 31, 2016, the Normative Nº. 02, of the e-Social Boarding Committee, was published on the Official Gazette, to regulate the Social Tax Digital Bookkeeping of taxes, social security and labor obligations (e-Social), more specifically with respect to the deadline extension related to the enforceability of the e-Social Program.
According to Article 2 of such regulation, t the implementation and transmission of the information through e-Social will be mandatory as from:
- January 1, 2018, for employers and taxpayers (companies) with gross revenues in 2016 over R$ 78,000,000.00 (seventy eight million Reais); and
- July 1, 2018, for other employers and taxpayers (companies).
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
