SPED eSocial e as mudanças na rotina dos profissionais de departamento de pessoal de uma empresa concessionária de Caxias do Sul

Abstract

A The companies' labor area is performed by personnel department professionals and it requires a range of knowledge due to the amount of labor, social security and civil laws applied in the development of calculations and information generated to the tax authorities. With the tax authorities' need to control and improve legal requirements, it establishes systems for controlling the movement of companies, online. From these systems, there is the eSocial that involves various Government agencies, aiming at unifying the provision of information regarding the bookkeeping of tax, social security and labor obligations and with the purpose of standardizing their transmission, validation, storage and distribution. The eSocial does not change or suppress the current legislation and social security, labor and tax obligations, but it emerged to rationalize the fulfillment of existing obligations, bringing a new reality in the routines of the personnel department. Given this, the research seeks to answer the following question: What are the changes in the routine of the personnel department in a concessionaire company in Caxias do Sul, to meet the requirements of eSocial? To answer this question, a bibliographic survey and, in addition, a case study were prepared. Regarding the objectives the research is descriptive, and the approach to the problem is classified as qualitative. It was concluded that eSocial added other obligations and brought a new reality in the personnel department routines. The most significant changes are the submission of events, the chronological sequence of information delivered, and the acceptability monitoring on the eSocial portal. The project is still in the implementation phase and part of the information is expected to begin delivery later, which is the case for health and safety data within the employees' work environment.