*By Beatriz Neves
Eliminate bureaucratic bottlenecks and streamline processes so that workers have access to their rights quickly and effectively. In general terms, this was the objective of creating eSocial four years ago. Since then, a lot has changed, the legislation has been changed several times and the steps for automating other parts of the payroll and human resources processes have been overcome. One of the most important milestones – along with the replacement of the DIRF, scheduled for 2024 – will take place in 2023, when the Digital FGTS will come into effect, which will integrate one of the three major payroll charges into the eSocial ecosystem, the FGTS, representing more a cog in the digitalization of labor relations and the complete automation of the process.
As of this date, companies will access the FGTS Digital web portal to issue their FGTS payment slips, which will represent a huge step towards the elimination of SEFIP and GRRF, old, complex and inefficient processes. These tabs will be generated directly and exclusively from eSocial data and values. It is important to note that there will be no possibility of adjustment directly on the guide. Any adjustments must be made in eSocial, which will feed back the FGTS Digital to issue the adjusted guide.
eSocial consists of more than 55 different files, which allowed the replacement of at least 12 ancillary obligations. It is a gain of scale for the country, which will collect more taxes; for companies, which will have predictability for their taxes; and, mainly, for the worker, who now has, in the palm of his hand, his entire professional history and the tax payments made to him.
Another change brought is the new deadline for payment. Currently, companies deposit the FGTS until the 7th of the month. With the entry of the FGTS Digital, this due date will be changed to the 20th, thus unifying the due date of the FGTS with the other taxes (INSS, IRRF, etc.). While the longer term represents an advantage for the company's position, there is an overlap with the calendars of the other obligations and the biweekly calculation, which can represent a problem and an extra pressure for HR.
eSocial contributes to agility in the release of services and worker rights, such as retirement, to the same extent that it makes the process of charges and compliance with obligations of companies more standardized and predictable. The company submits the data only once, following a single standard, and the various bodies access eSocial to obtain the information.
But there is something intangible, difficult to measure, that will impact the reality of companies, of all sizes and sectors: in the past, multiple obligations were misaligned, in various formats and some even on paper. Errors were more frequent, but inspection was rarer – limited by the availability and time of inspectors to visit the company and carry out the audit. Digitization “raised the bar” of accuracy and deadlines in the submission of ancillary obligations and lowered the cost of inspection, in addition to allowing the detection of mass problems. With homogenized data and deadlines recorded and controlled electronically, any slippage immediately exposes the company to inspection and fines. The consequence of this scenario is the need, at all times, to have specialized people who really understand how this new mechanism works, and who are prepared to 1) ensure continued compliance with legislation (always changing), 2) adjust the company to new requirements that affect technology and 3) people in the human resources operation who ensure that none of the deadlines are missed.
What makes this task even more difficult is the fact that we are a country with a shortage of qualified professionals, aggravated by the increase in post-pandemic turnover. As an example, the ManpowerGroup Talent Shortage survey highlights the fact that Brazil is among the ten nations with the most difficulties filling vacancies in areas such as technology and data. If we combine specific training with the new demands of the eSocial ecosystem (eSocial, DCTFweb, FGTS Digital…) in the same line of thought, we arrive at the point about the need for companies to rethink what is the best solution to adapt to the norm .
There are several paths to choose from. What does not change are the deadlines: for the FGTS Digital, the year 2023. From that point on, everyone will have to register and manage the taxes passed on to employees by the eSocial tool.
FGTS Digital is here to stay and is very welcome. Everyone wins. But those who organize themselves and have the best tools will gain more.
*Beatriz Neves is product legal compliance manager for Latin America at the human capital multinational ADP
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
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