Análise frente a reforma trabalhista e implantação do eSocial nas rotinas dos escritórios de contabilidade de João Pessoa

Abstract

The accounting professional is one of the qualified and most required professionals to assist brazilian companies in the changes of more than one hundred CLT points included in the new labor legislation, who is able to transmit the understanding of the changes of the CLT points, requiring, increasingly, the updating and the immediate adaptation of the professional. The goal of this research was to investigate the impact on the routines of the accounting offices from João Pessoa, caused by the changes arising from the Labor Reform established by Law No. 13,467 / 2017 and the implementation of eSocial. The research involved 197 accounting offices in the city of João Pessoa / PB. This survey is characterized as exploratory with a qualitative and descriptive approach with a quantitative approach, through a bibliographical research and a questionnaire application. The data collection was accomplished using a questionnaire, divided into three blocks of questions. The first is the profile of the respondents, the second is about the main changes resulting from the Labor Reform and the third is related to the advantages and disadvantages of the eSocial implementation. The obtained data were tabulated and presented using charts. The results showed that there was an expansion and bureaucratization of work in the personal sector. The main changes resulting from Law 13.647 / 2017 were the freedom of negotiation between employer and employee, release from homologation in syndicates, outsourced companies, vacations and business succession. It was verified that the unification of informations, standardization, reduction of the additional obligations and the transmission of information by digital media were the main advantages occasioned by the eSocial implantation in the accounting offices, and the main disadvantages follow with the problems in the operationalization of the system and the increase of costs and expenses with systems implementations, consultings and trainings.