Esocial: sob a ótica dos empresários contábeis de Palmeira dos Índios - AL

Abstract

With the advancement in the Brazilian Labor Law, companies and accounting offices must adapt to the project of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial), this module seeks to ensure compliance with the Consolidation of Labor Laws (CLT), in order to unify and improve the quality of information on labor, social security and tax relations. Therefore, the objective of this research is to raise the difficulties related to the implementation of eSocial from the perspective of accounting entrepreneurs in the municipality of Palmeira dos Índios. It is a basic research, classified as exploratory and descriptive, with a bibliographic procedure and a qualitative approach. As a data collection instrument, a form containing 14 questions was used and applied to 10 accounting entrepreneurs in the municipality of Palmeira dos Índios. The results achieved indicate that the main difficulties related to the implementation of eSocial are related to the lack of oficial information about the process of implantation of eSocial; excess of information and data required to comply with eSocial; low offers and high costs for eSocial training courses and systems that do not provide expected responses to meet the demand for efficiency from eSocial.