In summary, final and binding decisions and/or agreements in labor lawsuits, as well as out-of-court agreements, occurring from April 1, 2023, are now subject to mandatory declaration by employers/paying sources by the 15th of the month following each event.
Four new events were created in e-social, two of which are mandatory for companies/paying sources of labor lawsuits or judicial or extrajudicial agreements, not including those resulting from decisions issued by the Federal Court or Common Court.
1. Code S-2500:
Under this code, the employer or paying source of the conviction or agreement (even as a joint or subsidiary debtor) must enter the data identified below:
(a) registration details of the parties and case number;
(b) status of the relationship: (i) recognition of employment relationship, (ii) non-existence of employment relationship and (iii) change in the period of employment relationship of a worker previously declared in e-social;
(c) reinstatement of employee;
(d) remunerative effects arising (when applicable) in relation to the FGTS and social security contributions;
(e) period covered by the court decision/agreement, regardless of the existence of remunerative effects during the entire period;
(f) value of the calculation basis for social security and third-party contributions relating to the remunerative installments arising from the decision (net and final) or the judicial or extrajudicial agreement, individualized by month of jurisdiction, as well as the basis for the 13th salary;
(g) FGTS calculation basis, per month of jurisdiction, even if the amount has been the subject of a transaction between the parties.
2. Code S-2501:
Installments of a remunerative nature entered under event S-2500 above and which result in the payment of social security contributions and/or income tax must be entered under code 2501.
If there are no social security contributions or IRRF to be collected, there is no need to send information under this event.
In the case of installments, each payment made must be entered under code 2501.
For each labor process, an S-2501 event must be sent, regardless of the number of workers that make up the active party in the process.
The deadline for transmitting information in this event is the 15th of the month following each payment made.
The information released under event S-2501 will result in a debt acknowledgment through a specific DCTFWeb and issuance of the corresponding DARF.
3. Code S-3500
Information provided incorrectly under events S-2500 or S-2501 may be excluded by the employer/paying source through exclusion launched by the declarant under event S-3500 – in eSocial.
4. Code S-5501
eSocial will issue the declarant a report of the taxes calculated according to information provided under event S-2501.
It is important to have a fine-tuned alignment between law firms that have labor cases under their sponsorship and their respective clients, in order to establish an adequate flow of information that must be extracted from the processes/agreements and entered into eSocial in a timely manner.
Furthermore, considering that the provision of information through eSocial is a means of complying with labor and tax obligations, it is important to highlight that non-compliance may result in the payment of administrative fines provided for in labor and social security legislation that may be applied by supervisory authorities.
Montgomery & Associates is available to clarify any doubts related to the topic in question.
