Substituição da DIRF PGD por eventos do eSocial começa em JAN-2025

Summary

In this video, Professor Luciano Pimentel explains the upcoming transition in 2025 from the traditional DIF (Declaração de Informações Fiscais) system to the PGD system for payroll and HR reporting in Brazil. The shift will involve using eSocial and REINF platforms for tax and payroll data processing. Although the official transition occurs in 2025, businesses have already started integrating these systems. Pimentel emphasizes the importance of correct payment reporting, system updates, and coordination with the finance team to ensure compliance with the new rules. This change is considered complex, especially in terms of tax reporting.

Takeaways

• 😀 The replacement of the DIF PGD by Social and REINF events will officially begin in 2025, marking a significant change for accounting and tax processes.
• 😀 The DIF has been gradually replaced by data recorded in Social and REINF, although the full transition was postponed from 2024 to 2025.
• 😀 The Social Simplified version 1.3, implemented in December 2024, includes final adjustments to enable the DIF replacement from the 2025 calendar year.
• 😀 In 2025, Social events will fully replace the DIF PGD, and the integration with REINF data will be a part of this transition.
• 😀 The coexistence period between previous and new versions (up to February 2025) allows businesses to submit events in both old and new formats, but mandatory updates are required starting in January 2025 for certain events.
• 😀 Certain events, such as the 1210 payment event and 2501 tax events, must be submitted in the 1.3 version from January 2025 onward.
• 😀 The 1.3 version now includes a rule that events like 1210 payments can only be excluded through the new S3000 exclusion event, which must also be sent in version 1.3.
• 😀 The Social platform is already updated, and payroll software is expected to have released the necessary updates for 2025 submissions.
• 😀 While the eSocial system doesn't handle Income Tax calculations, it's essential for payroll professionals to ensure the accurate reporting of data like tax bases and withheld amounts.
• 😀 A key recommendation for payroll professionals is to align payment dates with the finance department and correctly update the system to reflect these changes to avoid discrepancies.

Q & A

What is the main topic of the video?

The video discusses the substitution of the DIF (Digital Information Form) by PGD (Personal Department) starting in 2025, focusing on the transition to using Social and REINF systems for data reporting.

When is the substitution of the DIF supposed to happen?

The substitution of the DIF by PGD is set to occur starting from the year base 2025, although companies have already started recording the DIF data using Social and REINF systems.

What caused the delay in the DIF substitution?

The DIF substitution was initially planned for 2024, but it was postponed in January 2025 due to pending adjustments in the Social system, specifically the rollout of version 1.3.

What changes were made in the version 1.3 of the Social system?

The version 1.3 of the Social system includes the necessary adjustments to facilitate the substitution of the DIF, allowing it to be fully replaced by the Social and REINF systems for event reporting starting from 2025.

How will companies manage the transition during 2025?

In 2025, companies will continue to submit the DIF for the 2024 base year using the traditional method while gradually transitioning to the new system. This process is described as a 'silent substitution' as it will be happening alongside the regular submissions.

What is the role of the Social and REINF systems in the substitution of the DIF?

The Social and REINF systems will replace the DIF by managing and internalizing the data related to payments and taxes. These systems will handle the event reporting through version 1.3 to ensure proper data transfer and compliance.

What is the significance of the event 1210 and event 2501 in the new system?

Event 1210 is related to payments, and event 2501 deals with taxes. These events must be submitted in version 1.3 starting in 2025 to ensure that they are processed correctly by the Social system's extractor.

What rule was implemented on December 17, 2024, regarding the payment event?

A new rule was implemented stating that any payment event (1210) submitted in version 1.3 can only be excluded by sending an exclusion event (S3000) also in version 1.3. This rule supports the process of the DIF substitution.

How will the substitution affect the calculation of Income Tax?

The substitution of the DIF does not affect the calculation of Income Tax directly, as this remains the responsibility of the personal department. They need to ensure correct tax calculations, inform the tax bases, and coordinate with the finance department regarding payment dates.

What advice is given regarding payment dates for the upcoming year?

It is recommended that departments align with the finance team to ensure payment dates are accurately reported. If a company pays on the fifth business day, the system should reflect this. Any discrepancies should be communicated and corrected accordingly to avoid issues with the Social system submissions.