Annual DCTFWeb: statements must be filed by December 20

Requirement pertains to Christmas bonus payments

As the year comes to an end so does the deadline for filing the Annual DCTFWeb, used for reporting social security contributions on the Christmas bonus (also known in Brazil as the 13th salary). Employers must file the statement by December 20.

Connection with the eSocial

The statement is generated upon the submission of the e-Social related to the Christmas bonus. Once the data is transmitted to the system, the Annual DCTFWeb is automatically created and marked as "in progress" so that it can be adjusted later.

Unlike the monthly DCTFWeb, the annual form is not supplied with information taken from the EFD-Reinf.

DARF due date

One thing to note about the Annual Christmas bonus DCTFWeb is that the INSS DARF payment form is due on December 20, the same date as the filing deadline for this statement.

Amounts deducted from the Withholding Income Tax (IRRF) on the Christmas bonus are due on January 19, 2024.

Mandatory submission of the Annual DCTFWeb

Pursuant to RFB Normative Ruling No. 2,005/2021, the following individuals and legal entities are required to file the DCTFWeb:

1) Legal entities governed by private law and those legally equivalent to companies;

2) Budget management departments;

3) Consortiums if, on their own behalf, they:

• hire a worker under the General Social Security System (RGPS);
• purchase farm products from individual farm operators;
• sponsor a professional soccer club; or
• hire a company to render services subject to tax withholding;

4) Silent partnerships (SCP); 

5) Federal and regional professional supervisory boards, including the Brazilian Bar Association (OAB);

6) International or foreign bodies operating in Brazil that hire workers under the General Social Security System;

7) Sole Micro-Entrepreneurs, if they:

• hire a worker under the General Social Security System (RGPS);
• purchase farm products from individual farm operators;
• sponsor a professional soccer club; or
• hire a company to render services subject to tax withholding;

8)  individual farm operators, if they:

• hire a worker under the General Social Security System (RGPS); or
• sell their goods to a buyer abroad, to another farm operator, to an individual under the Special Social Security System, or to an individual consumer, in retail;

9) Individuals who purchase farm products from a farm operator or from an individual under the Special Social Security System for retail sale to individual consumers; 

10) other legal entities lawfully required to pay social security contributions.

The Annual DCTFWeb should only be submitted when there are amounts to be reported. Non-activity statements should not be filed. 

Penalties

Failure to file the DCTFWeb or exceeding the deadline may result in fines. Noncompliance might even hinder the issuance of a Debt Clearance Certificate (CND), giving rise to problems at the administrative level.

Incorrections or omissions may incur a fine of BRL 20.00 for each group of ten incorrect or omitted pieces of information, subject to the minimum fine.

The minimum fine for delays in submitting the statement is BRL 200.00 for omissions if there is no taxable event subject to reporting, and BRL 500.00 in all other cases.

Labor and tax compliance

The DPC team operates in an integrated manner, ensuring efficient labor and tax compliance for our clients, while preventing risks and penalties. Reach out to us at:  dpc@dpc.com.br.