A resolution published September 2017 in the official journal concerns a new version of a program that is intended to unify and digitize tax, labor, and social security reporting obligations.
Under the program—referred to as “eSocial”—employers can report information related to the hiring of workers subject to an intermittent work contract. This new modality of hiring is allowed under the labor reform provisions of Law 3467/2017 effective 11 November 2017.
Companies having revenues in excess of R $ 78 million in 2016 are expected to comply with the new eSocial system as of 1 January 2018. All other entities will be required to comply with the programs beginning 1 July 2018.
Read a September 2017 report (Portuguese) prepared by the KPMG member firm in Brazil
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