“e-Social”, the Brazilian Social Security system elaborated by the Federal Government which seeks to register and unify the sending of tax, social security and labor data of companies, is part of the Public Digital Bookkeeping System (Sped) and was created in December 2014.
With the new version – Version S-1.1, and, according to its manual – https://www.gov.br/esocial/pt-br/noticias/publicacao-da-versao-s-1-1-dos-leiautes-do-esocial, companies must virtually send to e-Social all information referring to their decisions made final in Labor Courts. Similarly, they must inform the agreements signed with former employees.
According to the new version of e-Social manual, the information to be sent is in relation to cases rendered final decisions from January 1, 2023 (in practice, cases closed after 20/01/2023, when the terms are resumed in the Labor Court).
Information such as monthly payments received in the course of the employment contract, the object of the claim, the outcome of the court decision, the basis for calculation of the FGTS (Severance Indemnity Fund for Employees) and the social security contribution shall be sent as well.
With such measure, the Ministry of Labor intends to reduce the time spent in the case information statements of labor claims. This would prevent the employer, for example, from reopening and reprocessing payrolls for various periods just to include one employee-wage differences.
Within the scope of the Internal Revenue Service, it is believed that this procedure will improve the sending of information related to labor cases, as well as the integration with DCTFweb[1], resulting in more safety and better control of the entire process and, as a consequence, improvement in the quality of the information provided with the guarantee of labor and social security rights of workers.
On the other hand, it might prove useful to control paid and informed taxes in the proceedings before the Labor Court.
Further information on the format of the e-Social Manual and its layout can be accessed at the Brazilian Government website https://www.gov.br/esocial/pt-br/noticias/publicacao-da-versao-s-1-1-dos-leiautes-do-esocial .
[1]Statement of Social Security Federal Tax Debts and Credits and of Other Entities and Funds. This is the ancillary tax obligation through which the taxpayer acknowledges debts related to social security contributions and contributions to third parties.
