In January 2024, the period of coexistence between eSocial versions S-1.1 and S-1.2 came to an end.
During this period, companies could choose to use version S-1.1 or S-1.2 to enter information on the eSocial Portal, as well as enter data from event S-2501 only when the amounts dealt with wages.
However, as of January 21, 2024, in version S-1.2, it will be compulsory to enter events S-1210, S-2500 and S-2501, relating to the calculation period for the month of January 2024, regardless of the nature of the amount to be declared.
Each of the events mentioned has a purpose in eSocial, as shown below:
- S-2500: records information arising from labor proceedings and agreements reached within the scope of Pre-Trial Conciliation Commissions (CCP) and Inter-Union Centers (Ninter);
- S-2501: these are the amounts of personal income tax and social security contributions, including those for third parties, levied on the calculation bases contained in the convictions and settlements handed down in labor proceedings;
- S-1210: provides information on payments relating to income from work with or without an employment relationship and the payment of Profit Sharing (PLR), the subject of negotiation between the company and its employees.
In this regard, we would like to clarify that version S-1.1 of eSocial was launched at the beginning of 2023 and included four new events, all related to sending information on labor processes. Later, version S-1.2 included two new events and changes to replace the Withholding Income Tax Return – DIRF with the Digital Tax Bookkeeping of Withholdings and Other Tax Information – EFD-Reinf and eSocial.
It should be noted that the adaptation period is short, and the frequency of information provision has changed, from being annual with the DIRF to monthly with EFD-Reinf and eSocial.
Thus, as of January 2024, the information provided to eSocial will be taken into account for the declaration and payment of Individual Income Tax.
The various changes that have been taking place in eSocial require companies to adopt strategic measures. HR and legal departments must work together in order to minimize risks for the company, such as fines for not transmitting data to eSocial, ranging from R$ 425.64 to R$ 42,564.00.
If you have any questions on the subject, our labor team is at your disposal.
