FGTS Digital: deployment of the new system has been postponed

With the platform’s launch pushed back to March, employers have been given more time to test functionalities and adapt to the system

Issued on November 10 in the Federal Official Gazette, SIT Notice No. 4/2023 has brought about a new change in the ‘FGTS Digital’ implementation schedule. As a result, the system will no longer be deployed in January of the coming year, with a new date set for March 1, 2024.

According to the Ministry of Labor and Employment, the change was made due to the significant number of requests from employers asking for an extension in the schedule. Also factoring into the decision was the state of calamity declared in cities located in the state of Rio Grande do Sul – which postponed the FGTS due date from October 2023 to January 2024 –, as well as the replacement of other ancillary obligations of employers that had also been scheduled for January next year.

Who must comply?

Every employer required to pay the Severance Indemnity Fund Contribution (FGTS) must comply with the new rules. At present, payments must be made through the "Conectividade Social” system (Caixa).

FGTS Digital x Conectividade Social

For FGTS taxable events that took place prior to the implementation of the new platform, employers must continue using the “Conectividade Social” system to make the corresponding payments as is currently done. 

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

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

New “FGTS Digital" implementation schedule

Source: Brazilian Ministry of Labor and Employment

Date	Stage	Applicable to
08/19/2023	Implementation of limited testing environment.	Group 1 companies (eSocial)
09/23/2023	Implementation of limited testing environment.	Companies in other groups (eSocial)
01/13/2024	End of testing stage.	All companies
01/13/2024 to 02/29/2024	Preparation of the system for full implementation.	-
03/01/2024	Full implementation.	All companies

 

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

What changes with the FGTS Digital?

Below are the main changes brought about by the new FGTS payment platform:

 

1. Replacement of the SEFIP

The FGTS Digital will replace the Corporate System for FGTS Payment and Social Security Information (SEFIP) for issuing severance pay slips and monthly contributions payment forms.

2. Change in the FGTS payment deadline

The deadline for paying the monthly FGTS will be the 20th day of the month following the reference date.

This only applies to taxable events that take place after the FGTS Digital system has been fully implemented. Until then, the deadline remains the 7th day of the following the month.

Note: the deadline for making FGTS payments resulting from job termination and compensatory indemnity (FGTS fine) will remain unchanged, being payable up to 10 days from the termination of the employment agreement.

3. eSocial integration

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

4. PIX payments

Amounts due must be paid exclusively via the Brazilian instant payment platform - PIX. A collection bill containing a QR Code will be generated, and payments can be made instantly on the application or on the website of the employer's banking institution.

 

Labor and Social Security support

DPC's labor and social security department keeps abreast of legislative changes to assist employers in complying with the legal requirements, ensuring their good standing. If you would like to avail our support, please reach out to us at: dpc@dpc.com.br.