eSocial: OSH and special retirement data require attention from employers

Fines related to Workplace Health and Safety eSocial events are enforceable since January

Since January 2023, employers who fail to submit Occupational Safety and Health and (OSH) data via the eSocial system have been subject to harsh fines and penalties. The new system was fully deployed at the beginning of the year, and all groups of companies are now required to comply with said requirement.

Noncompliance with some of the OSH requirements can even result in the heaviest eSocial fines. Such requirements include failure to immediately report workplace accidents or work-related risk factors.

Submission of OSH events

Companies should be mindful of the latest requirement to be fully implemented into the system: the submission of OSH events. These events include information related to workplace safety, such as risk assessment, job hazard analysis and accident prevention programs, safety training and so forth.

These events are used for issuing the Workplace Accident Report (CAT), preparing and updating the Social Security Professional Profile (PPP), surveilling the workers’ health (Occupational Health Certificates - ASOs), and supplying information about their exposure to harmful substances to make them eligible for special retirement.

Below is a detailed breakdown of OSH events:

eSocial event	Information supplied
Event S-2210   Workplace Accident Report	Used for submitting the Workplace Accident Report (CAT) by employers/contractors of temporary workers and domestic employers.
Event S-2220  Worker Health Surveillance	Used for surveilling a worker’s health during the employment contract, which includes information related to Occupational Health Certificates (ASO) and supplementary exams.
Event S-2240  Work and environmental risk factors	Used to supply information on the worker's exposure to harmful agents, according to eSocial's "Table 24 - Harmful Agents and Activities - Special Retirement". All collective protective equipment (CPE) installed in the workplace must also be informed, as well as personal protection equipment (PPE) which has been made available individually to each worker. The supply of PPE-related information does not override the legal obligation of recording the delivery of said equipment, as per the rules in force.

Special retirement

OSH information supplied via eSocial is relevant for special retirement purposes, as this right is granted to every employee who is exposed to harmful agents.

By using the aforementioned events, employers can compile a worker’s track record of risk exposure so that he or she is eligible for special retirement.

Companies in this situation must pay an additional contribution to the Occupational Accident Insurance (SAT), with the purpose of financing special retirement and benefits granted on account of incapacity for service resulting from environmental risks in the workplace.

Employers who fail to make this additional payment are subject to fines, whose amounts depend on the size of the business and the severity of the infraction.

Labor and social security management in good standing

DPC's labor and social security department operates in a coordinated manner with its clients' OSH service providers so as to ensure full compliance with eSocial requirements, preventing fines and penalties. Contact our team at: dpc@dpc.com.br.