Labor Lawsuits in the eSocial: find out what must be reported

As of October, labor lawsuit events must be filed to the eSocial and taxes must be paid via DCTFWeb

Starting October 1, 2023, employers will be required to submit labor lawsuit events to the eSocial. Also, from that date onwards, the DCTFWeb must be used for paying taxes related to labor claims.

Read on for more information and get to grips with this new requirement.

What must be reported to the eSocial?

Employers are now required to supply information on in-court settlements and decisions handed down by Labor Courts. As such, all lawsuits containing either a final and unappealable judgment or a court approval of a settlement agreement (against which appeals can no longer be filed) issued on October 1, 2023 or later must be reported, even if the claim was filed prior to that date.

Who is required to supply information on labor lawsuits?

All employers, regardless of whether they are individuals or companies – including household employers, Sole Micro-Entrepreneurs (MEI) and special social security beneficiaries – are required to provide information on these court decisions.

How should eSocial information be supplied?

Once all appeals have been exhausted and the case has become final, the judgment is settled and the employer is ordered to comply with the decision. The corresponding information must then be sent to the eSocial.

What are the eSocial labor lawsuit events?

S-2500 – Labor lawsuits

S-2501 – Information on contributions arising from labor lawsuits

S-3500 – Exclusion of Events – Labor lawsuits

S-5501 – Consolidated information on taxes arising from labor lawsuits

S-5503 - FGTS Information per employee in labor lawsuits

Deadline for supplying information to the eSocial

Information must be supplied by the 15th of the month following the date on which a Labor Court judgment becomes final and unappealable, an in-court settlement or award calculation is ratified or an agreement with the Preliminary Conciliation Commission (CCP) or the Interunion Center (Ninter) is entered into.

Therefore, companies that outsource the submission of such data must supply the corresponding information to these individuals/companies in advance.

How is tax collection handled?

Starting October 1, 2023, all liabilities related to contributions payable to the Social Security Administration or social contributions payable to third parties arising from labor claims must be reported using the DCTFWeb, and the corresponding payments must be made by means of a numbered Federal Revenue Payment Form (DARF). Up until that point, such debts used to be reported using the Severance Indemnity Fund Payment Form (GFIP) and paid through a Social Security Bill (GPS).

Period	Up to September 2023	Starting October 2023
Statement	GFIP / Sefip	eSocial / DCTFWeb
Payment method	GPS	Darf

However, it should be noted that any contributions to the Severance Indemnity Fund (FGTS) recognized by the court will continue to be reported by means of the GFIP/SEFIP, and paid through the GPS, until the Digital FGTS system is fully implemented (which is scheduled for January 2024).

Read more: Labor lawsuits on eSocial: major change goes into effect in October

Support with labor rules

The experts at Domingues e Pinho Contadores provide assistance to individuals and companies on the latest labor and social security rules, ensuring compliance in these areas. You can count on our support: dpc@dpc.com.br.