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Labor News: eSocial

Labor News: eSocial

eSocial #01

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Pursuant to Resolution of the Steering Committee of eSocial #01, published in November 2017, companies that have exceeded the 78 million revenue threshold during the calendar year of 2016 are obliged to inform and submit non-recurring events qualified under codes S-2190 to S-2400, as listed below, as from March 1, 2018:

  • S-2190 – Admission of Employee - Preliminary Record;
  • S-2200 – Initial Registration of Employment Relationship and Admission / Admission of Employee;
  • S-2205 – Amendments to Employee's Personal Information register;
  • S-2206 – Amendments to Employment Agreement;
  • S-2230 – Temporary Leave;
  • S-2250 – Prior Notice on Dismissal;
  • S-2260 – Convocation for Intermittent Work;
  • S-2298 – Reintegration;
  • S-2299 – Dismissal;
  • S-2300 / S-2306 / S-2399 – Non-Employee Worker and Statutory Staff - Commencement / Alterations / Termination;
  • S-2400 – Registration of Social Security Benefits - “RPPS”;

Why is this important?

As from the second phase of eSocial, companies are obliged to comply with the deadlines provided by eSocial regulations and should be potentially subject to penalties in case fail to submit eSocial or in case it contains incorrect information.

Please finds below the main applicable penalties: 

  • Fail to inform the admission of an employee - Fine from BRL 3,000 to BRL 6,000 per employee;
  • Fail to inform amendments to employment agreement / register - Fine of BRL 600 per employee; 
  • Fail to inform temporary leave - Fine from BRL 2,331.32 to BRL 233,130.50;
  • Non-compliance with apprentices quota - Penalty of a minimum wage - limited to five minimum wages -, except in the case of recurrence, when total may be doubled; and
  • Non-compliance with Persons with Disabilities (PCD) quota - Fine from BRL 2,331.32 to BRL 233,130.50.

Next steps:

We strongly recommend companies to comply with deadlines provided by eSocial regulations. In addition, we recommend companies to verify whether information submitted before Federal Revenue Office and Ministry of Labor is in compliance with the legislation currently in force. 

KTAX eSocial is a suite of systemic modules capable of interpreting, validating, crossing and monitoring information from your company's systems in an automated way, enabling better controls, enhancing performance and quality. 

Please contact our team in case you want to understand how KTAX electronic tool could help companies to prevent and validate information included within eSocial. 

© 2018 KPMG Auditores Independentes, uma sociedade simples brasileira e firma-membro da rede KPMG de firmas-membro independentes e afiliadas à KPMG International Cooperative (“KPMG International”), uma entidade suíça. Todos os direitos reservados.

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