Changes to eSocial 28 jun 2023

Changes to eSocial

Starting on Jan/16/2023, there will be changes for companies regarding any labor claims to which they are a party and the information on such claims provided to eSocial.

According to version S.1.1 of Leiautes do eSocial (eSocial Templates), information stemming both from labor claims pending before the Labor Courts and from settlements made within Previous Settlement Commissions (CCPs) and Inter-Union Centers must be entered on the system.

The following information categories must be entered on the system: information pertaining to the parties’ registry, contract, employment relationship, as well as the basis for FGTS (Guarantee Fund for Length of Service) and social security contributions.

This is an obligation for all declarants that have been compelled to acknowledge or amend information pertaining to an employment relationship, or to pay FGTS or social security (INSS) amounts by force of a court decision or settlement in labor claims or disputes pending before CCPs or Inter-Union Centers (NINTERs).

The deadline for entering this information on the eSocial system is the 15th day of the month following a final and unappealable decision (in case of a court decision rendered in a labor claim) or settlement made within a CCP or NINTER.

These events must be identified through the following information: declarant’s CNPJ (Corporate Taxpayer ID No.) or CPF (Individual Taxpayer ID No.), employee’s CPF, and case number. Liability for entering the information falls on the party responsible for paying the amounts established in the order, even where such party is not the employer – like, for example, in a case where joint and several liability or secondary liability have been recognized in the decision.

According to the Ministry of Labor, this change will benefit employers, since it will decrease the time spent declaring information related to labor claims.

To the Federal Revenue Service, because this system improvement in the submission of information will be integrated with DCTFweb, it will result in greater security and a stronger control of the entire process, thus improving the quality of the information submitted and strengthening the guarantee of workers’ employment and social security rights.

For more details, contact our Labor and Social Security Law partners.


Main Contacts:

Ana Cristina Valentim

Juliana Nunes

Marcio Meira

Mauricio Tanabe