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ARTICLE · 09 SEPTEMBER 2016

Extension Of Deadline For The E-Social

Today, August 31, 2016, the Normative Nº. 02, of the e-Social Boarding Committee, was published on the Official Gazette...

BrazilTax

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:

  1. January 1, 2018, for employers and taxpayers (companies) with gross revenues in 2016 over R$ 78,000,000.00 (seventy eight million Reais); and
  2. July 1, 2018, for other employers and taxpayers (companies).

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