eSocial - Cronograma e aprova do  Leiaute versão 2.2.01. 
Autor: Armênio Ribeiro | Publicado: 2017-04-18T10:41:00-03:00

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&nbsp;Circular 761
Caixa, de 12-4-2017, (DO-U, secão 1, de 17-4-2017), aprovou o
cronograma do eSocial - Sistema de Escrituração Fiscal Digital das Obrigações
Fiscais, Previdenciárias e Trabalhistas, cujo prazo terá início em 1-1-2018,
para os empregadores e contribuintes com faturamento acima de R$ 78.000.000,00
no ano de 2016 e, em 1-7-2018, para os demais empregadores, bem como a versão
2.2.01 do Leiaute do eSocial que define os eventos do Sistema, instituído pela&nbsp;Resolução 7 CGeS, de
16-3-2017.



A transmissão dos eventos se dará por meio
eletrônico pelo empregador, por outros obrigados a ele equiparados ou por seu
representante legal, com previsão, inclusive, de uso de módulo web
personalizado, como condição de tratamento diferenciado a categorias
específicas de enquadramento.



A prestação das informações pelo empregador ao
eSocial, por meio da transmissão de arquivos ou por meio do módulo web, deve
ser realizada e os valores devidos quitados até o dia 7 do mês seguinte ao que
se referem, sendo antecipado o prazo final de transmissão das informações e a
quitação da guia do FGTS, se for o caso, para o dia útil imediatamente
anterior, quando não houver expediente bancário no dia 7, sob pena de aplicação
de cominações legais.



A Circular 761 Caixa/2017 revoga a&nbsp;Circular 683 Caixa, de
29-7-2015, que aprovou a versão 2.1 do Manual de Orientação do eSocial.