FGTS Digital – Implementation schedule

The new FGTS Digital system will be deployed in 2024, but employers will be able to test it between August and November 2023 

Last updated on 08/03/2023

Employers should be mindful of an important change announced by the government, which is scheduled for January 2024: the implementation of the FGTS Digital system.

All employers liable to pay the Severance Indemnity Fund Contribution (FGTS) must comply with the new rules to make the corresponding payments, which are currently made through the “Conectividade Social” software under the management of the Federal Savings Bank (Caixa Econômica Federal).

Although the system is expected to be implemented next year, employers will be able to test the new functionalities between August and November, 2023. 

Main changes brought about by the FGTS Digital 

Check out below the main changes and required routine adjustments brought about by the new FGTS platform: 

Replacement of the SEFIP

As a result of its implementation, the FGTS Digital will replace the Corporate System for FGTS Payment and Social Security Information (SEFIP) in the issuance of payment slips for contributions paid on a monthly basis or on account of severance compensation.  

New deadline for FGTS payments

One of the highlights is the change in the deadline for monthly FGTS payments, which will fall on the 20^th of the month following the reference date.

The new deadline was set by Law No. 14,438/2022 and will take effect only for taxable events taking place after the FGTS Digital system has been fully deployed.. Until then, the deadline for payment remains the 7^th of the following month.

It is worth mentioning that the deadline for making FGTS payments resulting from employment termination and compensatory indemnity (FGTS fine) will remain unchanged, being payable up to 10 days from contract termination. 

eSocial integration 

FGTS contributions will be calculated based on the data reported by employers via the eSocial system.

Conectividade Social X FGTS Digital 

For compliance with FGTS-related events that took place prior to the implementation of the new platform, employers shall continue to use the “Conectividade Social” system, as is currently done. 

As such, the system used for such procedures will depend on the date of the taxable event:

Amounts due prior to the implementation of FGTS Digital	Amounts due as of the implementation of FGTS Digital
Payable via the "Conectividade Social" system (SEFIP)	Payable via the "FGTS Digital" system

PIX payments 

Once the FGTS Digital system is fully deployed, amounts due will be payable exclusively via PIX - the Brazilian instant payment platform. A collection bill containing a QR Code will be issued, and payments can be made instantly on the application or on the website of the employer's banking institution. 

"FGTS Digital” implementation schedule 

According to the schedule announced on the website of the Brazilian Government (Gov.br), the testing stage (limited output - simulation environment) will take place from August 19 to November 10, 2023. 

The implementation of the testing period for employers will be split into phases:

eSocial group	Access to the limited output testing environment
GROUP 01	08/19/2023 to 11/10/2023
GROUPS 02, 03 and 04	09/16/2023 to 11/10/2023

  

eSocial groups:  GROUP 1 - Companies with annual turnover exceeding BRL 78 million.  GROUP 2 - Business entities not under the Simplified Taxation Scheme (‘Simples Nacional’) whose turnover did not exceed BRL 78 million in 2016.  GROUP 3 - Legal entities: employers under the Simplified Taxation Scheme and non-profit entities; individual employers (other than domestic), and farm operators.  GROUP 4 – Government bodies and international organizations..

In November and December 2023, another testing environment will be launched, connected to eSocial’s limited output environment. In this platform, employers will be able to create other scenarios that did not take place during actual production stages.

 

Source: Gov.br

The Government has stated that this testing stage is important for a smooth transition as it presents employers with an opportunity for making the necessary registrations, getting themselves acquainted with the new system, its functionalities and tools, and for running simulations (to issue collection bills for making payments in full or in monthly installments, etc). 

None of the payment slips issued using this temporary environment will have legal validity. 

Household employers

Household employers must continue to make the FGTS payments related to monthly contributions and employment termination using the DAE payment bills issued through the eSocial system. In the future, the FGTS Digital platform will be used only for requesting installment plans for paying FGTS-related debts.

Powers of attorney can be issued as of August 2023

During the testing stage, employers will be able to issue powers of attorney to grant their agents access to the “FGTS Digital” system for carrying out procedures on their behalf. Once the new system is implemented, it will not be necessary to repeat this process, as the powers of attorney that had been registered in the platform are considered definitive and legally valid. 

Labor and Social Security support 

DPC provides all-round solutions in labor and social security management for companies and domestic employers, and is always up-to-date with the constant legal changes in order to ensure that best practices are put in place to ensure the compliance of its clients. You can count on our support: dpc@dpc.com.br.