eSocial: Guidance Note 20/2019 published – multiple links, due to the changes brought by Constitutional Amendment 103/2019
GUIDANCE NOTE 2019.20 was published on 12/30, containing Guidelines on the treatment to be given in case of hiring insureds with multiple ties, due to the changes brought by Constitutional Amendment No. 103, of November 12, 2019.
The art. 28 of Constitutional Amendment No. 103, of November 12, 2019 brought new rates for the social security contributions of the insured employees, domestic employees and freelance workers of the General Social Security Regime – RGPS, notably due to the implementation of the graduated progressivity in the calculation of these contributions.
Thus, item 9 (found on pages 104 to 106) of event S-1200 of the eSocial Guidance Manual – MOS version 2.5.01 should be replaced by the new item 9 described in this Guidance Note.
More information: reginaldo.santos@correiadasilva.com.br
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Category: CONSULTATIVE AND ECONOMIC LITIGATION, CONSULTATIVE AND ECONOMIC LITIGATION, Reginaldo Angelo dos Santos, Reginaldo Angelo dos Santos, TAXATION, TAXATION
Tags: Constitutionalamendment103, correia dasilva advogados, correia dasilva advogados, csa, eSocial, eSocial, Constitutionalamendment103Posted in: 14/01/2020