Faced with all the changes that are taking place every day, it is a challenge to keep up to date with labor and tax legislation. In this study, we used qualitative research and a case study to analyse the difficulties encountered. The research was carried out using a script and applied to two accounting professionals, one an accountant who works internally within companies and the other an office owner. These professionals answered questions about the main difficulties they encountered in implementing eSocial. The data analysis shows that the main difficulties encountered were related to processes within companies, in relation to changes and new routines. However, it is possible to see that the evolution of processes in the personnel department has caused some difficulties, but has brought benefits to the sector. Thus, the implementation of eSocial has presented difficulties, but it has also improved the sectors.
