A PARTIR DE JANEIRO DE 2014 SERA EXIGIDO A IMPLANTAÇÃO DO SPED DA FOLHA
DE PAGAMENTO. COMO É COMPLEXO, TEMOS 2013 PARA NOS
PREPARAR.
Principais alterações:
- Obrigações acessorias da empresa (alteração total).
- Acaba a folha de pagamento em papel, agora tudo será digital.
- Extinção da Gfip e Sefip
Unificação das seguintes
obrigações:
- Gefip e Sefip
- Caged
- Rais
- GPS
- Per/Dcomp
- Folha de Pagamento
- Ficha de Registro
- Manad
- Criação do Cadastro Nacional do Empregado
- O envio do Sped da folha de pagamento se dará tanto pela empresa quanto pelo contador
- A caixa Economica Federal não vai mais fazer parte da EFD Social
- Não se fala mais em FGTS na EFD Social e sim em obrigações previdenciarias
- Todas as empresas, independentemente do regime de recolhimento estarão obrigadas ao Sped Social.
- O acesso ao Cadastro Nacional do Empregado se dará pelo CPF e não pelo PIS
- Deixa de existit a "ficha do empregado" e entra o "livro digital".
- Cada empregado vai possuir um "certificado digital" com sua senha, que armazenará suas informações pessoais e o acompanhará por todas as empresas pelas quais passar.
- Deixa de existir a carteria de trabalho e entra o "Certificado Digital".
- Para a transmissão das informações serão necessárias 3
assinaturas digitais:
- Empresa
- Empregado
- Contador
Fonte: governo federal
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