Os efeitos da obrigatoriedade do ESOCIAL nas rotinas operacionais das organizações

Abstract

The ESOCIAL is a project that seeks to unify how all data regarding employees is transmitted. It is a very important project, since it’s in the process of becoming a control tool that aims to guarantee an employee’s rights, be they tax, legal, or social security-related. There is no set date for its obligatoriness, but ESOCIAL is bound to become a part of every organization’s routine. This paper sought to identify organizational and operational changes that will be required to meet ESOCIAL’s legislation. For that purpose, the methodology used was data collection through questionnaires applied to company managers located at the cities of Santa Maria (RS) and Nova Palma (RS), during 2014’s first semester. Forty-three managers answered the questionnaire and had their data quantified and qualified for analysis. For the theoretical foundation of the research, the concepts of both SPED (stands for Public System for Digital Bookkeeping) and ESOCIAL are described, as well as an exposition of accounting perspectives related to ESOCIAL. Results showed that most interviewees have no knowledge of ESOCIAL, and about half of those acquainted with the project are working towards meeting its demands. It was also noted that ESOCIAL’s implementation will modify the timetable for planning most company events connected to employees, bringing agility to data transfer and requiring better planning decisions both from HR professionals and company directors. Such changes will occur, due to the changes regarding how information is transferred as well as the demand of a deadline for the transfer’s execution. Planning each and every event will be the key to avoid penalties and fines.