Annual DCTFWeb: submission must be made by 12/19

This obligation is directly related to the payment of the 13th salary

With the end of the year approaching, so is the deadline for submitting the Annual DCTFWeb (Statement of Federal Tax Liabilities), which is intended to report the social security contributions levied on the 13th salary (Christmas Bonus).

Normally, employers must submit the statement by December 20. However, as this date does not coincide with a business day this year, the deadline has been brought forward to the immediately preceding business day, as provided for by law. Thus, in 2025, the deadline is December 19.

It is worth remembering that failure to submit the declaration or to transmit it after the deadline exposes the taxpayer to a fine. Noncompliance with this obligation may also prevent the issuance of the Debt Clearance Certificate (CND), causing administrative issues for the company.

Connection with eSocial

The annual DCTFWeb is automatically generated from the submission of 13th salary events to eSocial. After the information is transmitted, the declaration is listed as “in progress,” awaiting completion by the taxpayer.

Unlike the monthly DCTFWeb, the annual version does not use data from EFD-Reinf.

Who must submit the annual DCTFWeb

The following are required to submit:

1) Private legal entities in general and those treated as companies; 

2) Budget management units; 

3) Consortia that conduct legal transactions in their own name, including the hiring of individuals, with or without employment relationships, or legal entities;

4) Real estate investment funds;

5) Joint ventures;

6) Entities; 

7) Official international or foreign organizations operating in Brazil, when they hire workers insured by the General Social Security Regime (RGPS);

8) Individual microentrepreneurs (MEI), when they:

a) hire workers insured by the RGPS;

b) acquire rural production from an individual rural producer or from a special insured person;

c) sponsor a professional soccer team;

d) hire a company to provide services subject to withholding or perform withholding of income tax;

9) Individual rural producers, when they:

a) hire workers insured by the RGPS;

b) sell their production, at retail, to a purchaser domiciled abroad, to another individual rural producer, to a special insured person, or to an individual consumer; or

c) perform withholding of income tax;

10) Individuals who acquire rural products from individual rural producers or special insured persons for resale, at retail, to individual consumers; and

11) Other legal entities required by law to collect social security contributions. 

The Annual DCTFWeb should only be submitted when there are amounts to declare, i.e., it is not necessary to submit a “no movement” declaration. 

Labor and tax compliance

With a multidisciplinary team, DPC ensures that clients comply with labor and tax requirements efficiently, avoiding the risk of penalties. You can count on this support: dpc@dpc.com.br.