Esocial: alterações no repasse de informações de atividades insolubres e perigosas

Abstract

The eSocial system was created in 2014, but only in 2018 companies started to send information to this system. All companies that have social security, labor and tax obligations are required to transmit this information via eSocial, according to the established schedule. The present study was carried out through a questionnaire, with the objective of identifying the changes in the transfer of information from the unhealthy and dangerous items, after the eSocial implantation. Although these events of exposure to unhealthy and dangerous risk factors were left out of the obligation, according to a new simplified eSocial, information on the value of the additional is already sent in the payroll item through the event S-1200 - worker remuneration. It was concluded that 50% of the companies did not send information about unhealthy and dangerous situations before the implementation of eSocial. It was observed that most companies paid the additional for unhealthy and dangerous work on their own, without the support of a technical report and did not have Occupational Health and Safety (OSH) management. It is also noticed that those responsible for transmitting this information need to adapt to the changes, as there were changes in the procedures for the accounting offices to meet the requirements of eSocial. In addition, the survey showed that 43.3% of the interviewees did not undergo any training to send the information of these extras to the eSocial environment, so their main challenge was the qualification of the Human Resources (HR) staff and accounting offices, in addition to aligning OSH management with the HR sector. Therefore, eSocial came to benefit all parties involved, based on the reduction of information sent by different systems. It is reinforced that it is up to OSH managers to send information to accounting professionals, in a transparent manner and in line with regulatory standards, in order to facilitate the inspection of the responsible body and maintain security for the worker.