Individual medical or dental assistance amounts (indirect benefit) must be reported to eSocial

This refers to cases where the plan is contracted directly by the employee and the company reimburses this amount to the employee as an indirect benefit. The amount corresponding to this reimbursement, subject to deduction by the company from the payroll and subsequently transferred to the plan operator or administrator, must be reported to eSocial.

Starting from the May 2025 competence period, eSocial will require the inclusion of information regarding the "Medical or dental assistance discount (plan different from collective corporate)," which must be recorded under the rubric nature code 9912.

Labor and social security support

The DPC team of specialists stays updated on continuous changes in regulations and legal requirements, ensuring clients adopt best practices and remain compliant. Count on this support: dpc@dpc.com.br.