eSocial: Information on labor lawsuits must be supplied as of April 2023

Originally scheduled to be effective as of January 2023, obligation has been postponed to April 2023.

From April 2023 onwards, companies will be required to submit via eSocial information about labor lawsuits and taxes arising from such procedures. Data must be supplied by those held accountable in court, who may or may not be the employer (e.g. secondary or joint liability).

Originally, companies should submit the corresponding information as of January 16, 2023, however the date has been postponed to April 1, 2023, as announced on the eSocial website.

The Brazilian Federal Revenue Service is expected to amend the regulation that addresses the replacement of the GFIP-Reclamatória with the DCTFWeb to establish that, from April/2023 onwards, all information related to final judgments and settlement agreements ratified by Labor Courts must be reported via DCTFWeb.

Information must be provided regarding:

• Labor lawsuits whose judgments have become final and unappealable as of 04/01/2023;
• Agreements in the scope of the Preliminary Conciliation Commissions (CCP) or Interunion Centers (Ninter) entered into as of 04/01/2023.

Data must be supplied by those who, in labor proceedings or in claims brought before the CCP or the Ninter, have been legally compelled to fulfill the following obligations:

Submissions to the eSocial must be made by the 15th day of the month following that in which the judgment became final and unappealable or in which the payment referred to was due, regardless of the period covered by the decision/agreement.  

Labor management in compliance

DPC's labor and social security department supports companies in keeping track of the regulations and implementing the rules in force, ensuring full compliance. Contact our team at: dpc@dpc.com.br.