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DAE amplia prazo para recolhimento de tributos e FGTS a partir da competência de março/2024

Alterações no cronograma de pagamentos beneficiam empresas e trabalhadores.

Autor: Juliana MorattoFonte: ContábeisLink: https://www.contabeis.com.br/noticias/64269/mudanca-na-data-de-vencimento-do-dae-a-partir-da-competencia-marco-2024

A partir da competência de março de 2024, uma série de ajustes serão implementados no cronograma de recolhimento de tributos e Fundo de Garantia do Tempo de Serviço (FGTS) por meio do Documento de Arrecadação do eSocial (DAE). Essas mudanças visam otimizar o processo de pagamento e garantir maior conformidade com as obrigações fiscais e trabalhistas. Os principais pontos dessas alterações são:

  • Vencimento estendido: o recolhimento dos tributos e FGTS através do DAE terá seu prazo de vencimento ampliado até o dia 20 do mês subsequente à competência, proporcionando aos contribuintes um prazo adicional para efetuar os pagamentos necessários;
  • Exemplo prático: para elucidar, a competência de março/2024 terá seu vencimento estipulado para o dia 19 de abril de 2024, considerando que o dia 20, data original de vencimento, cai em um sábado, sendo antecipado para o dia útil imediatamente anterior;
  • Abertura da folha: a partir de abril/2024, a abertura da folha da competência seguinte será adiada para o dia 21 do mês, permitindo uma melhor organização e planejamento para o envio de eventos de remuneração, conforme estabelecido pelo eSocial.

Essas medidas visam trazer mais praticidade e conformidade aos processos de recolhimento de tributos e FGTS, beneficiando tanto os empregadores quanto os trabalhadores.

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