O E-SOCIAL COMO INSTRUMENTO NORMATIVO DE GARANTIA DOS DIREITOS SOCIAIS DOS TRABALHADORES BRASILEIROS

Abstract

The present work sought to analyze the Digital Bookkeeping System for Tax, Social Security and Labor Obligations – “eSocial” as a normative instrument guaranteeing the social rights of workers, through the analysis of the contributions promoted in the society. In addition to the analysis of the system, which implemented the unified and electronic transmission of data relating to the companies' tax, social security and labor obligations, the contributions promoted in guaranteeing the fundamental principles of the Democratic State of Law, notably the dignity of the person human rights and the social rights of workers provided for in the national legislation, as well as the existing perspectives with a view to continuing to advance in the application of fundamental rights and guarantees of workers. The theme chosen aimed to contribute to the debate regarding the effectiveness of economic, social and cultural law norms. As a methodology, bibliographic research was used based on scientific articles, monographs, dissertations and other studies. The existence of excellent perspectives on the path to be followed by the use of eSocial in the scenario related to the exercise of fundamental rights of workers was indicated, in the case of a true labor achievement that required solidary efforts from the Public Power and society. As a final contribution, it is suggested that future research and academic work be carried out on the same theme, with the aim of confirming the benefits, which must always be based on the ideals of the dignity of the human person.