1. Cronogramas e documentação do eSocial, EFD-Reinf e DCTFWeb, inclusive as flexibilidades provisórias e definitivas de implantação e substituições de outras obrigações acessórias. Leiaute do eSocial versão simplificada S-1.0 (22/11/2021), eSocial Download (03/11/2020), EFD-Reinf versão
1.5 (16/11/2020) e novas funções da DCTFWeb "Abater Dcomp" e "Importar da RFB" (23/10/2020).
2. Comentários à lei da Liberdade Econômica e reflexos na área trabalhista, em especial, Carteira de Trabalho digital, novo prazo de registro e substituição de anotação, controle de ponto por exceção e seus requisitos, simplificação do eSocial e revogações da Consolidações das Leis do Trabalho- CLT;
3. Lei 13.932/19, extinção da contribuição social de 10% sobre o saldo rescisório do Fundo de
Garantia por Tempo de Serviço- FGTS. Constitucionalidade.
4. Emenda Constitucional 103/2019 e a nova tabela de alíquota progressiva da contribuição previdenciária de segurados empregados. Múltiplos vínculos, bases de cálculos, proventos inferior ao salário mínimo nacional. Comentários aos reflexos previdenciários.
5. Simplificação da legislação trabalhista, em especial a portaria n° 1.417/19 que revogou 117 atos normativos (portarias, instruções normativas e despachos) do extinto Ministério do Trabalho e Emprego. Análise do Programa Descomplica Trabalhista do Governo Federal.
6. Disposições legais transitórias da pandemia do Coronavírus na relação de trabalho. Reflexos no contrato de trabalho e folha de pagamento.
7. Comentários às alterações das Normas Regulamentadoras de Saúde e Segurança do Trabalho do
Ministério da Economia;
8. Decreto n° 10.854/2021 que regulamenta disposições relativas à legislação trabalhista e institui o Programa Permanente de Consolidação, Simplificação e Desburocratização de Normas Trabalhistas lnfralegais e o Prêmio Nacional Trabalhista, e altera o Decreto n° 9.580, de 22 de novembro de
2018, conhecido como Marco Regulatório Trabalhista
9. Comentários à Lei Geral de Proteção de Dados - LGPD (lei 13.709/18) aplicada à relação de trabalho.
Taylan Alves é professor especialista gestão estratégica de negócios, implantação do eSocial, administrador, advogado, consultor, coach e auditor líder do Sistema Integrado de Gestão da Qualidade ISO 9001:2015 certificado pelo International Register of Certificated Auditors - IRCA (Inglaterra), atua nas áreas de administração, comportamento e direito do trabalho, autor de materiais e conteúdo de gestão de processos, pessoas, auditoria e blindagem
trabalhista.
*Política de cancelamento de inscrição*
Os valores pagos só serão reembolsados nas seguintes condições:
• 100% para cancelamento até 48h antes da realização do curso;
• 50% para cancelamento após o envio do material.
![](data:image/png;base64,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)