FGTS installments plan: DPC supports clients to overcome difficulties in issuing and payment of payment slips

Instabilities at Caixa Economica Federal system for issuance of payment slips and restriction of receiving banks made compliance with the obligation difficult. DPC worked strongly to deal with the issue, avoiding penalties and sanctions for the clients.

The installment plan of FGTS, authorized by the MP 927/2020 and regulated by Circular 893/2020, was announced as a measure to reduce the effects of the economic crisis triggered by the coronavirus pandemic on the employers of Brazil.

This action extended the deadline for the FGTS payment of March, April and May, allowing to divide the payment into six installment, where the first installment for July 7 and the last one for December 7, 2020.

In practice, however, the Caixa Economica Federal (CEF) system for payment had numerous flaws in the days preceding the due date of the first installment and on the deadline itself, generating apprehension as to whether the obligation would be fulfilled within the established deadline.

Issuance of payment slips within the deadline: how DPC dealt with the failures at the system

The Domingues e Pinho Contadores team was faced with such errors but was able to issue the payment slips within the deadline for all the Personal Department clients that used the installment plan. As it is necessary to wait until the end of the month to issue the payment slip, there is a short time to issue the document due on the 7th.

“We faced a number of difficulties in accessing, generating and paying for the payment slips. Our team made numerous attempts at various time intervals, including during the weekend, to work around the problems. We also worked on an alternative route, via SEFIP, to generate some payment forms. This process is more complex and time-consuming, but it was one solution that we allowed us to service all clients within the deadline," said Marcelo Lima, DPC’s director.

Luciana Lupinucci, manager of DPC’s labor and social security areas, also comments the difficulty to send the payment slips to pay the FGTS within the installment of employees who had their employment relationship agreement terminated. "We are following CEF’s guidelines, but we are still facing the overload of the Conectividade Social system, which has been showing several failures." he DPC teams keep on working to timely issue the payment slips, not affecting the clients.

Payment: DPC works once more to face restrictions

Another issue that hindered the process was the restriction of the receiving banks to accept payment. Only a few financial entities were accredited to receive this method of payment. Given the emergency and totally atypical situation, DPC made itself available to make the payment by the clients in order to avoid that they would be subject to fines and penalties.

Legal questions

Due to the instability, many employers were unable to access the system and generate the payment slips. The inconstancy led accounting entities to legally pursue CEF, operator of the FGTS, requiring an extension of the due date for the first installment.

On July 3, in face of the difficulties to access, the National Federation of Accounting Services Companies and Advisory, Expert, Information and Research Companies (Fenacon) had already requested to CEF the extension of the term to pay the installment of the payment slips. The entity, along with the 38 Sescons/Sescaps affiliates, preparing lawsuits seeking a solution to the case.

The goal is that the taxpayers who failed to meet the deadline for operational problems are also not liable for the penalties or burdens provided by the reference circular.

CEF Guidelines

On July 8, Caixa presented a document with additional instructions to employers, including the case of anticipation of periods suspended by MP 927/20, reported until June 20, 2020, specifically in cases of termination of contract.

In addition, this document also provided guidelines for cases of payment of the first installment after deadline. See here.

The document, however, does not provide clarification on the allowance of penalties for those who failed to meet the deadline due to instabilities in the system, nor provide information about effective improvements to the system.

Schedule of payment of installments of the FGTS

Follow the deadlines of the installments to be due:

Installment	Due Date
1st Installment	Jul/07/2020
2nd Installment	Aug/07/2020
3rd Installment	Sep/04/2020*
4th Installment	Oct/7/2020
5th Installment	Nov/06/2020*
6th Installment	Dec/07/2020

* The portions 3 and 5 will be due on Sep/04/20 and Nov/06/20, respectively, since the planned date for the maturity does not correspond to a business day.

Side by side with the clients

DPC remains attentive to the new guidelines provided by Caixa, hoping that the instabilities of the system will be remedied to issue the next payment slips. Side by side with the clients to face the difficulties and challenges, DPC is committed to that their assisted can take advantage of the government’s measures to face the crisis caused by the new coronavirus.