Mariana Saroa de Souza
Lawyer at Marcos Martins Advogados
In a recent publication, the Special Secretariat for Social Security and Labor of the Ministry of Economy – SEPRT/ME published Ordinance No. 4334/2021, which provides for important changes to the new procedures and information for issuing the Communication of Accident at Work (CAT) referred to in art. 22 of Law No. 8,213, of July 24, 1991.
SEPRT/ME has modernized the way in which accidents at work are reported, and with the publication of SEPRT/ME Ordinance No. 4,334, as of June 8, 2021, the CAT must be issued digitally, and the document can be formalized, depending on the case, through eSocial or on the Social Security website, under the terms of the aforementioned Ordinance.
Art. 1 The Communication of Accident at Work (CAT), referred to in art. 22 of Law no. 8.213, of July 24, 1991, will be registered exclusively electronically:
I – by eSocial, in the manner established in the eSocial Guidance Manual (MOS), available on the eSocial website, as from the mandatory event S-2210 for the issuer of the CAT, in the following cases:
a) the employer, in relation to its employees;
b) the domestic employer, in relation to its domestic employees; and
c) the union of the category or the labor management body, in relation to the independent worker; and”.
II – for others authorized to formalize the document, exclusively through the application available on the Social Security website, under the terms of the provisions of § 2 of art. 22 of Law no. 8,213, of 1991.
Sole paragraph. For the responsible parties mentioned in item I of the caput, as long as they are not obliged to send event S-2210 in eSocial, the form of sending provided for in item II will apply.
Therefore, from the date of this Ordinance, June 8, 2021, the CAT can only be sent digitally, and it will not be possible to physically file the document at the Social Security Agencies, which hopes to reduce the bureaucracy of the current procedure for reporting accidents at work.
We would like to point out that Marcos Martins Advogados, through its legal team specializing in the area, is always up to date with legislative changes, with the aim of providing the best legal advice to its clients.
