eSocial obligation to submit labour claim information from 1 October 2023 (Update)

9 October 2023 2 min read

By Juliana Nunes

At a glance

*Update*
The final deadline to submit information has changed from 1 July 2023 to 1 October 2023.
As of 1 October 2023, employers are required to submit certain information in to the eSocial regarding labour claims filed against the company and settlements in labour disputes.

eSocial is a digital bookkeeping system for tax, social security and is a digital bookkeeping system for tax, social security and labour obligations. Through this system, employers communicate to the government collective information relating to workers, such as employment relationships, social security contributions, payroll, work accident reports, prior notice, tax records and information on the Employees' Severance Indemnity Fund (FGTS).

Approved by the Joint Ordinance SEPRT / RFB 33, of 6 October 2022, the new version S-1.1 of eSocial introduces a new obligation on employers to declare data relating to labour claims and settlements. The following information must be submitted to eSocial:

Labour claims with final and unappealable decisions from 1 October 2023 onwards;
Settlements ratified / approved by the court as of 1 October 2023;
Labour claims with Judges’ decisions ratifying calculations of the award in the Enforcement Phase issued from 1 July 2023 onwards, even if the final and unappealable decision occurred on an earlier date;
Settlements within the scope of CCP or Ninter signed from 1 October 2023 onwards.

The deadline for submitting this information into eSocial will be the 15th day of the month following the final and unappealable decision (in the case of a labour lawsuit decision) or the settlement entered into before the CCT or Ninter. For example, a labour claim that had a settlement ratified by a Judge on 1 October 2023, must be submitted to eSocial by 15 November 2023. Employers are not required to submit historical labour claim information to eSocial.

When identifying the events in the system, the CNPJ / CPF of the person declaring, worker's CPF and lawsuit number will be required. The responsibility for entering the information lies with the person responsible for paying the compensation (in the case of a labour lawsuit), even if it is not the employer, e.g. in cases of joint or subsidiary liability.

According to the Ministry of Labour, this new requirement will be beneficial for employers, as it will reduce the time spent in reporting information on labour lawsuits. For the Federal Revenue, this new information, which will be integrated with the DCTFweb, will bring greater security and control of the entire process, thus bringing an improvement in the quality of the information provided and greater guarantee of workers’ labour and social security rights.

The fine in the event of non-compliance can exceed BRL 40,000.