The deadline for reporting labor case data in the eSocial system has been extended to July of this year. Since the new rule came into force, this is the second extension of the deadline for the information to be entered into the system.
In addition to the well-known events relating to Occupational Health and Safety, all companies will have to provide eSocial with data on labor lawsuits in which they are a party, regardless of their size or economic activity.
The information that must be provided refers to agreements within the scope of the Pre-Trial Conciliation Commission (CCP) or Inter-Union Centers (Ninter) entered into after July 1, 2023. With regard to lawsuits, as of July 1, the events will need to be entered considering the date of the final and unappealable decision of the net condemnatory decision, the decision that ratified the judicial agreement, the decision that ratified the settlement calculations, even if the final and unappealable decision of the knowledge phase occurred on a date prior to the effectiveness of the new rule.
This information must be monitored as of July 1 and entered into eSocial by the 15th day of the following month.
This new system applies due to the replacement of the GFIP (FGTS Payment Form and Social Security Information) by the DCTFWeb (Statement of Federal Social Security Tax Debts and Credits and those of Other Entities and Funds).
The company that pays the labor claim or settlement will be responsible for entering the data in eSocial, regardless of its status as employer. Thus, even in the case of joint and several or subsidiary liability, the company will be obliged to send the event to eSocial if it was responsible for paying the claim.
Among the data that must be included in eSocial are those relating to the identification of the parties and details of the case, such as the CNPJ/CPF of the declarant (the one who will make the payment), the CPF of the worker, the amount of remuneration, the duration of the employment relationship, the number and claims of the case, the basis for calculating FGTS and INSS, the content of the conviction, among other information.
It should be noted that the information entered into eSocial is intended for public administration bodies and is confidential information.
Thus, considering the new date, as of July 1, 2023, failure to provide information on time may result in administrative sanctions and fines being imposed on companies in varying amounts of 2% (two percent) per calendar month or fraction thereof, levied on the amount of taxes and contributions reported, limited to 20%, and it is essential that companies are prepared to send the events relating to labor proceedings as of the new date stipulated.
We stress the importance of closely monitoring labor lawsuits in order to identify the triggering event to be imputed in eSocial, and there is a need for greater synergy between the human resources and accounting departments, which are normally responsible for posting the events, and the legal team, which monitors the companies’ lawsuits, so that no event fails to be posted by the correct deadline, preventing the company from incurring administrative sanctions and fines.
