E-Social Novo Sistema Apostila Nova

NOVO SISTEMA DE ESCRITURAO DIGITAL DAS OBRIGAES
TRABALHISTAS, PREVIDENCIRIAS E FISCAIS
Prof. Dr. Jose Alfredo do Prado Junior
E-SOCIAL NOVO SISTEMA DE ESCRITURAO DIGITAL

PALESTRANTE
JOSE ALFREDO DO PRADO JUNIOR

Advogado, professor, consultor, diretor executivo da empresa Prado Treinamento Profissional,
especialista na rea trabalhista e previdenciria com experincia de mais de 10 anos.
Atuao permanente como palestrante e professor, promovendo o desenvolvimento e a
formao de profissionais ligados rea de Recursos Humanos e Administrao de Pessoal,
atravs de cursos presenciais abertos e in company, palestras e seminrios em empresas
privadas, consultorias empresarias, e entidades como CRC Conselho Regional de
Contabilidade, e FENACON (SESCON E SESCAP) (em vrios Estados) e demais Sindicatos.
Prado Treinamento Profissional
Agendamento de cursos
E-mail: comercial@pradotreinamentos.com.br
Telefone: (41) 3387-5175
Programao de cursos
Site: www.pradotreinamentos.com.br
Prado Treinamento Profissional www.pradotreinamentos.com.br
Pgina 2
NDICE
PAGINA
Introduo ao E-Social
04
Eventos e Leiautes
23
Eventos a serem informados
27
Projeto do E-Social
70
5 Cronograma da implantao
87
94
Tabela de Multas
Pgina 3
INTRODUO AO E-SOCIAL
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PENALIDADES
TABELA DAS MULTAS ADMINISTRATIVAS DE VALOR VARIVEL (EM
REAIS)
NATUREZA
INFRAO
BASE
LEGAL
QUANTIDADE
MNIMO
MXIMO
OBSERVAES
Artista
Lei 6533/78
Lei
6533/78
art. 33
114,04
1.139,84
53,5869 por
empregado. Valor
mximo na
reincidncia,
embaraado,
resistncia, artifcio
ou simulao
Aturios
Decreto-Lei
n 806/69
Art. 10 DecretoLei n
806/69
20,13
201,27
Contribuio
sindical
CLT art.
578/610
CLT art.
598
8,05
8.050,66
Durao do
trabalho
CLT art.
57/74
CLT art.
75
40,25
4.025,33
Dobrado na
reincidncia
oposio ou
desacato
Durao e
Condies
Especiais do
Trabalho
CLT art.
224/350
CLT art.
351
40,25
4.025,33
Dobrado na
reincidncia,
oposio ou
desacato
FGTS: deixar de
computar
parcela de
remunerao
Lei 8036/90
art. 23, IV
Lei
8036/90
art. 23
2, "b"
10,64
106,41
Por empregado,
dobrado na
reincidncia,
fraude, simulao,
artifcio, ardil,
resistncia,
embarao ou
desacato
FGTS: Falta de
depsito
Lei 8036/90
art. 23, I
Lei
8036/90
art. 23,
2 "b"
10,64
106,41
Por empregado,
dobrado na
reincidncia,
fraude, simulao,
artifcio, ardil,
resistncia,
embaraado ou
desacato
FGTS: omitir
informaes
sobre a conta
vinculada do
Lei 8036/90
art. 23, II
Lei
8036/90
art. 23,
2, "a"
2,13
5,32
Por empregado,
dobrado na
reincidncia,
fraude, simulao,
Pgina 94
trabalhador
Fiscalizao
artifcio, ardil,
resistncia,
embaraado ou
desacato
CLT art.
626/642
CLT art.
630 6
201,27
2.012,66
Decreto-Lei
972/69
Dec. Lei
972/69
57,02
570,22
Medicina do
Trabalho
CLT art.
154/200
CLT art.
201
402,53
4.025,33
Nacionalizao
do Trabalho
CLT art.
352/371
CLT art.
364
80,51
8.050,66
Pessoas Com
Deficincia
Art. 93 Lei
n 8213/91
Art. 133
Lei n
8213/91
1.329,18
132.916,84
Porturios
Art. 22, 25 e
28 Lei n
8.036/93
Art. 10
Lei n
9719/98
345,00
3.450,00
Porturios
Art.26 e 45
Lei n
8.036/93
Art. 10
Lei n
9719/98
345,00
3450,00
Porturios
Art. 7 caput
Lei n
9719/98
Art. 10
Lei n
9719/98
173,00
1.730,00
Porturios
Art. 7
nico de
demais da
Lei n
9719/98
Art. 10
Lei n
9719/98
345,00
3.450,00
Jornalista
Publicitrio
Lei 4680/65
Lei
4680/65
art. 16
4,03
402,53
Vr. Mximo
reincidncia
embarao,
reincidncia,
artifcio, simulao
Por trabalhador
prejudicado
Por trabalhador
prejudicado
Por trabalhador
prejudicado
Valores sem
expresso na
moeda atual, por
falta de base legal
para atualizao
ou majorao at
Set/89.
53,5869 por
empregado.
Radialista
Lei 6615/78
Lei
6615/78
art. 27
114,04
1140,44
Valor mximo na
reincidncia,
embaraado,
resistncia, artifcio
ou simulao
Pgina 95
RAIS: no
entregar no
prazo previsto,
entregar com
erro, omisso
ou declarao
falsa
Repouso
semanal
Dec.
76900/75
art. 7 c/ Lei
7998/90 art.
24
Segurana do
trabalho
425,64
42.564,00
Valores sem
expresso na
moeda atual, por
falta de base legal
para atualizao
ou majorao at
Set/89.
Lei 605/49
Lei
605/49
art.12
0,00
0,05
CLT art.
76/126
CLT art.
120
40,25
1227,06
Dobrado na
reincidncia
6.708,59
Vr. Mximo
reincidncia
embarao,
reincidncia,
artifcio, simulao
remunerado
Salrio Mnimo
Lei
7998/90
art.25
Dobrado na
reincidncia,
oposio ou
desacato
Gradao conforme
Port. Mtb. N 319,
de 26.02.93 (art.
6) e 1.127, de
22.11.96
CLT art.
154/200
CLT art.
201
Segurodesemprego
Lei 7998/90
art. 24
Lei
7998/90
art. 25
Trabalho da
Mulher
CLT art.
372/400
CLT art.
401
670,89
Dobrado na
reincidncia,
425,64
42.564,00
oposio ou
desacato
80,51
805,09
Vr. Mximo na
reincidncia
artifcio, simulao
ou fraude
As infraes legislao trabalhista so punidas com multas pecunirias, fixas ou variveis,

cujos valores so previstos em lei de acordo com cada infrao. Aps a lavratura do auto de
infrao pelo Auditor-Fiscal do Trabalho e o oferecimento de oportunidade para que o
empregador apresente sua defesa, o Superintendente, ou a autoridade a quem ele tenha
delegado competncia para a prtica do ato, impe ao empregador a multa. No caso das
multas variveis, ou seja, aquelas em que a lei indica apenas o valor mnimo e o valor mximo,
a gradao da multa se d com base em parmetros previstos em portaria do Ministro do
Trabalho, de forma a garantir a isonomia, ou seja, que empregadores na mesma situao
sejam punidos com multas de mesmo valor.
Caso a multa no seja quitada, o dbito encaminhado Procuradoria da Fazenda Nacional PFN, rgo responsvel pela inscrio em Dvida Ativa e cobrana executiva.
Pgina 96
NATUREZA
INFRAO
Lei 4090/62
13 Salrio
Lei 7183/84
Aeronauta
Anotao
indevida CTPS
Atividade
petrolfera
Atraso
Pagamento de
Salrio
Cobrana CTPS
pelo Sindicato
Contrato
individual de
Trabalho
Contribuio
Social
Discriminao
CLT art. 435
Lei 5811/72
CLT art. 459

1
BASE LEGAL
Lei 7855/89
art. 3
Lei 7855/89
art. 3
CLT art. 435
Lei 7855/89
art. 3
art. 4 Lei
7855/89
QUANTIDADE
OBSERVAES
170,26
Por empregado,
dobrado na
reincidncia
170,26
Por empregado,
dobrado na
reincidncia
402,53
170,26
Por empregado,
dobrado na
reincidncia
170,26
Por empregado
prejudicado
CLT art. 56
CLT art.56
1207,60
CLT art.
442/508
CLT art. 510
402,53
Art. 1 e 2 da
Lei
Complementar
n 110/2001
Lei n
9.029/95
Art. 7 da Lei
Complementar
n 110/2001
Art. 3 I Lei n
9.029/95
75% do valor
do dbito
10 vezes o
maior salrio
Acrescido de 50%
em caso de
reincidncia
4,47
Por empregado
Por empregado
Entrega de
CAGED c/
atraso at 30
dias
Lei 4923/65
Entrega de
CAGED c/
atraso at 31
dias a 60 dias
Lei 4923/65
Lei 4923/65
art. 10, U
6,70
Extravio ou
inutilizao
CTPS
CLT art. 52
CLT art. 52
201,27
Falta anotao
da CTPS
CLT art. 29
CLT art. 54
296,12
Falta de
atualizao
LRE/FRE
Dobrado na
reincidncia
Lei 4923/65
art. 10, U
CLT art. 41
nico
CLT art. 47
nico
201,27
Dobrado na
reincidncia
Pgina 97
Falta de
autenticao
LRE/FRE
CLT art. 41
nico
201,27
Dobrado na
reincidncia
Falta de
autenticao
LRE/FRE
CLT art. 42
201,27
Dobrado na
reincidncia
Falta de
CAGED/entrega
c/ atraso acima
de 60 dias
Lei 4923/65
Lei 4923/65
art. 10
13,41
Por empregado
CLT art. 41
CLT art. 47
402,53
Por empregado,
dobrado na
reincidncia
CLT art.
129/152
CLT art. 153
170,26
Por empregado, na
reincidncia,
embaraado ou
resistncia
CLT art. 54
CLT art. 54
402,53
CLT art. 477

8
CLT art. 477

8
170,26
CLT art. 13
CLT art. 55
402,53
Reteno da
CTPS
CLT art. 53
CLT art. 53
201,27
Trabalhador
Rural
Lei n
5.889/73
Art. 18 Lei n
5.889/73
380,00
Por empregador
prejudicado
CLT
art.402/441
CLT art. 434
402,53
Por menor irregular

at o mximo de
1.891,4236 qdo
infrator primrio.
Dobrado esse
mximo na
reincidncia
170,26
Por empregado,
dobrado na
reincidncia
170,26
Por empregado,
dobrado na
reincidncia
Falta registro de
emprego
Frias
No
comparecimento
audincia p/
anotao CTPS
No Pagamento
de Verbas
Rescisrias
Prazo Previsto
Obrigatoriedade
da CTPS
CLT art. 47
nico
CLT art. 47
nico
Trabalho do
menor (Criana
e Adolescente)
Trabalho
temporrio
Lei 6019/74
Lei 7418/85
Vale-transporte
Lei 7855/89
art. 3
Lei 7855/89
art. 3
Por empregado
prejudicado + multa
1 (um) salrio,
corrigido, para o
empregado
Pgina 98
Venda CTPS
(igual ou
semelhante)
CLT art. 51
CLT art. 51
1207,60
Pgina 99

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NOVO SISTEMA DE ESCRITURAO DIGITAL DAS OBRIGAES

TRABALHISTAS, PREVIDENCIRIAS E FISCAIS

Prof. Dr. Jose Alfredo do Prado Junior

E-SOCIAL NOVO SISTEMA DE ESCRITURAO DIGITAL

JOSE ALFREDO DO PRADO JUNIOR

Prado Treinamento Profissional

Prado Treinamento Profissional www.pradotreinamentos.com.br

E-SOCIAL NOVO SISTEMA DE ESCRITURAO DIGITAL

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