Rubricas - Códigos eSocial, Títulos, Observações e Incidências
Autor | Odair Rocha Fantoni |
Ocupação do Autor | Coach - Mentor - Holomentor® do sistema ISOR®; Especialista Pós-graduado em Direito do Trabalho |
Páginas | 60-96 |
Page 60
A Tabela 3 - Natureza das Rubricas da Folha de Pagamento possibilita associar as verbas (proventos e descontos), normalmente utilizadas pelas empresas, com o padrão estabelecido pelo eSocial. Dessa forma, não importa se para a empresa "A" a verba salário seja a de código 001 e na empresa "B" a verba salário seja a de código 110. Para o eSocial, salário é rubrica 1000.
Assim, quando a empresa "A" indicar a verba 001 no evento S-1010 - Tabela de Rubricas, definirá que a rubrica é 1000. Por sua vez, a empresa "B" indicará para a verba 110 a rubrica 1000.
Antes de enviar as verbas utilizadas na empresa, associando-as às rubricas do eSocial, alguns cuidados devem ser tomados e revisões realizadas.
Assim, para auxiliar este trabalho, definimos uma tabela especial de natureza das rubricas de folha de pagamento, incluindo incidências e observações que julgamos necessárias para uma boa implantação do eSocial.
Quanto às incidências para INSS, FGTS e IRRF, este não deve ser a única fonte de consulta, pois, o parecer do Departamento Jurídico e de profissional habilitado se faz...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- eSocial Fácil. Implantação Consciente
- Considerações Iniciais
- Conhecendo o eSocial
- eSocial - Objeto, Objetivos e Conceito
- Relação dos Eventos
- Análises dos Eventos
- Eventos - Conteúdo, Notas e Pontos de Atenção
- Rubricas - Códigos eSocial, Títulos, Observações e Incidências
- Penalidades e Multas
- Quadro Atual dos Treinamentos Obrigatórios
- Profissional Autorizado: Habilitado; Qualificado; e Capacitado
- Relação de Treinamentos Obrigatórios
- Relação das NRs - Normas Regulamentadoras de Segurança e Saúde no Trabalho
- Os Quatro Vértices do eSocial
- 13 Tarefas Prévias
- Gestão do eSocial
- Geração de Arquivos
- Mensageria
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