eSocial, EFD-Reinf and DCTFWeb will undergo changes in 2023

Companies with an integrated view of these obligations must adapt to the upcoming changes throughout the year

 

Last update: March 31, 2023

The eSocial, EFD-Reinf, and DCTFWeb obligations are already part of the routine of businesses of all sizes, which in recent years have had to adapt to meet the requirements of their respective systems. Nevertheless, it is still necessary to draw attention to other changes that are still to come.

In 2023, companies should be mindful of the new developments. Compliance entails an integrated overview of the legal requirements as they not only involve labor obligations, but also other responsibilities that are normally dealt with by the accounting and tax departments.

The eSocial, the EFD-Reinf and the DCTFWeb are closely related, and they complement one another as part of the Public Digital Bookkeeping System (Sped). Interconnected, these ancillary obligations make up the government's system for managing information on workers, non-labor related tax withholdings, and acknowledgement of social security debts and other contributions owed to third parties.

Check out below the changes scheduled for 2023:

New eSocial layout

Since March 20, filing the version S-1.1 of eSocial has become mandatory. The previous version, S-1.0, has been shut down and can no longer be used to submit information.

Labor claims reported via eSocial

Employers will be required to use the eSocial to report information on labor lawsuits. The shift was originally set to come into force on April 1, but the requirement has been pushed back to July 2023 due to the publication of Normative Ruling 2,139/2023 by the Federal Revenue Service. At any rate, employers should follow the schedule set for the year. At the moment, such processes are communicated via the Social Security Payment System (SEFIP) and entail the preparation of a payment slip called the GFIP.

The new events should be used to inform:

• labor lawsuits whose decisions have become final and unappealable as of July 2023;
• in-court settlement ratified by Labor Courts as of July 2023;
• lawsuits where award calculations have been ratified by the labor court as of July 2023, even if the final and unappealable decision had been issued on an earlier date;
• settlement agreements within the scope of the Preliminary Conciliation Commission (CCP) or Interunion Centers (Ninter) signed from July 2023 on.

Received Accrued Income – RRA

It is worth pointing out that everything that has been paid on account of amounts due in previous years is considered Received Accrued Income (RRA) and must be reported under event S-1200 (Compensation of Workers under the General Social Security Scheme). Income tax is calculated differently and follows its own tax rules.

Darf IRRF – Income tax withheld from paychecks

As of May 2023, in cases where the income tax is withheld from the employees’ paychecks, it will no longer be necessary to use the Sicalc system to issue the corresponding payment slip (Darf).

In turn, the DCTFWeb will have its data supplied through the aggregator S-5012 (Consolidated Withholding Income Tax by Taxpayer). Once the payroll has been closed, the system will generate a Darf showing the amounts due as withholding income tax to be paid.

EFD-Reinf

Later this year, in September, a new information block for the EFD-Reinf is expected to be deployed, with the R-4000 series covering invoices containing data on PIS, Cofins, CSLL and Income Tax withholdings.

Read more: Dirf to EFD-Reinf shift has been postponed

Integrated management of obligations

Domingues e Pinho Contadores has a cross-functional team that keeps up with all regulatory changes to assist clients of all sizes and business sectors in complying with accounting, tax, labor, and social security requirements.

Our departments work hand in hand to ensure that best practices are put in place for the management of the client's obligations. You can also count on this support: dpc@dpc.com.br.