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Fines for eSocial and other labor infractions have new adjustments effective on February 1
The Ministry of Labor and Employment (MTE) has issued Ordinance No. 66/2024, adjusting the fines for infractions pertaining to various labor law and eSocial violations, taking effect on February 1, 2024.
Depending on the severity and frequency of infractions, these fines can be substantial. Employers are advised to exercise vigilance and ensure strict compliance with the regulations. Check out the changes below:
Annual Social Information Report (RAIS)
Infraction |
Fine effective up to 02/01/2024 |
Fine effective starting 02/01/2024 |
Not filing the Rais within the legal deadline |
Minimum of BRL 431.69 plus BRL 107.91 per two-month period in arrears. |
Minimum of BRL 440.07 plus BRL 110.01 per two-month period in arrears. |
Omitting information or filing a false or inaccurate statement in the RAIS |
Minimum of BRL 431.69 plus BRL 26.98 for each employee omitted or inaccurately reported.
|
Minimum of BRL 440.07 plus BRL 27.50 for each employee omitted or inaccurately reported. |
eSocial
Employers who fail to supply information in compliance with the prescribed format and deadlines and those who provide inaccurate or incomplete data will be subject to a fine, whose minimum amount has been increased from BRL 431.69 to BRL 440.07.
The supplementary fees that companies must pay for each affected worker, in accordance with the violations outlined in Article 145 of MTP Ordinance No. 671/2021, have also been adjusted.
The maximum fine has also been raised from BRL 43,168.67 to BRL 44,007.30.
Penalties may be doubled in case of repeated offenses, resistance to inspection, or criminal contempt. |
Unemployment Compensation and Notice of Dismissal
Employers who fail to provide a worker with a properly completed Unemployment Insurance form and Notice of Dismissal upon termination of the employment agreement will be subject to a fine ranging from 400 to 40,000 BTN (National Treasury Bonds). This penalty will be increased by BRL 440.07 per affected employee (previously, the additional fee amounted to BRL 431.69).
Administrative Fines
The regulation has also amended the annexes to MTP Ordinance No. 667/2021, with the updated wording set to take effect on February 1.
Annex I |
Table of Administrative Fines with Fixed Calculation Criteria |
Annex II |
Table of Administrative Fines with Variable Calculation Criteria |
Annex III |
A) Table of of fines graded according to variable calculation criteria B) Table of the fixed rates (20%) applicable to all infractions C) Table of variable fines graded according to criteria II and III, in Brazilian Reais (BRL) |
Annex IV |
Table of administrative fines with variable calculation criteria - special gradation parameters |
Labor compliance
With the assistance of DPC's labor and social security team, employers can rest assured that their operations will be in full compliance in this front. You can count on the expert guidance of our team to mitigate the risk of penalties: dpc@dpc.com.br.
How can DPC help your company?
Domingues e Pinho Contadores has a specialized team ready to assist your company.
Contact us at dpc@dpc.com.br
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