The postponement of the mandatory entry of the 3rd group was published on the eSocial website, which would take place from September/2020, the postponement also includes other deliveries as described in the text below:
“The state of public calamity resulting from the Covid-19 pandemic affected companies in the country, some of which even had their activities suspended. Therefore, the mandatory calendar of eSocial will be changed in the coming days. Companies belonging to the 3rd group of obligated persons (employer opting for Simples Nacional, individual employer – except domestic, individual rural producer and non-profit entity) would start sending periodic events (payrolls) from September of this year, according to current calendar. In addition to them, federal public agencies and international organizations (group 4) would also start phase 1 next September.
The postponement will also cover the Occupational Health and Safety – SST events, scheduled to start in September for companies in the 1st group of debtors (companies with annual sales exceeding R$ 78 million).
The calendar will be modified and the postponement will cover all companies and entities that are not yet obligated to eSocial. The new dates will be announced on the Portal, as soon as they are defined by the entities that make up eSocial.”
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Source: portal.esocial.gov.br