Worker’s Credit: Employer must monitor automatic-paycheck-deduction loans

Loan installment deductions are made from the payroll, requiring company monitoring and action

MTE Ordinance No. 435/2025, which took effect on March 21, establishes criteria and procedures for automatic-paycheck-deduction loans granted to employees, referred to as “Worker's Credit.”

This loan option can be contracted by individuals who have an employment relationship under the CLT regime, as rural or domestic workers, or by non-employee directors entitled to FGTS.

However, this type of loan brings practical impacts that must be observed by employers. Below are some points related to business operations:

Can the company choose not to deduct the automatic-paycheck-deduction loan installments contracted by its employees?

No. Deducting the automatic-paycheck-deduction loan installments is mandatory. If the employer fails to make the proper payroll deductions or to collect the withheld amounts by the due date, they will be subject to penalties. 

⚠️ The obligatory payroll deduction of the installments of automatic-paycheck-deduction loans contracted through the program begins in May 2025.

How does the employer find out that an employee has taken out a loan and that deductions and collections must be made?

The employer will be notified via the Electronic Labor Domicile (DET) between the 21st and 25th of the month about loans contracted by their employees under this modality.

How can I find out which employees in my company have taken out the loan to correctly deduct installments and report them to eSocial?

The employer must access the Emprega Brasil Portal monthly to monitor this information. There, they will find the list of employees and the amounts to be deducted from the payroll in relation to the automatic-paycheck-deduction loan.

How should the deduction be made from the employee’s remuneration?

The information must be entered in the appropriate payroll events in eSocial. It is also necessary to provide the code of the financial institution and the contract number related to the loan. The deducted amount will be included in the FGTS Digital payment guide.

When should the first installment of the loan be deducted from the employee's salary?

The applicable month for deducting the first installment is determined according to the date the loan was contracted. Contracts entered into between the 21st of the previous month and the 20th of the current month must have the deduction applied to the following month’s payroll.

Other Points about Worker's Credit

Workers can request loans through the Digital Work Card (CTPS Digital) app as of March 21. Loans can also be contracted through the electronic channels of banks. According to the rules, installments may not exceed 35% of the applicant’s salary.

In the event of termination or suspension of the employment relationship, the automatic-paycheck-deduction loan may be redirected to other employment relationships following the credit operation’s contracting.

Specialized Labor Support

Domingues e Pinho Contadores supports companies in meeting labor-related requirements, ensuring compliant operations. From consultancy to monthly payroll processing and eSocial submissions, count on DPC: dpc@dpc.com.br.