Does your company know the penalties that may be applied to eSocial?

In addition to a possible taxes payment, failure to provide information to eSocial will expose companies to penalties.

ARTICLES

Does your company know the penalties that may be applied to eSocial?


eSocial will change the performance of tax auditors as data reported by companies may be easily cross-checked to identify nonconformities, such as obligations met after the deadline, miscalculations, and inconsistent statements.

In addition to a possible taxes payment, failure to provide information to eSocial will expose companies to penalties. Therefore, responsible professionals will have to work so that the events are sent within the deadline and within the standard required by the Treasury.

A list of penalties that may be required in case of failures to send the eSocial events is as follows:


Event

Legal base

Minimum

Maximum

Comments

Failure to file SPED or filing it after deadline (The event 51299 must be sent by the 7th day of the following month)

Article 8, I, of Law 12766/12

50% of the penalty if the company files the eSocial after deadline, but before of any procedure.

BRL 500.00, for companies under the presumed profit BRL 1,500.00, for companies under the real profit

The Law treats about SPED, but as the eSocial is part of SPED, we understand whereas this penalty also applies to eSocial.

After being summoned by Federal Revenue, not filing the eSocial and nor provides clarifications

Article 8, II, of Law 12766/12

BRL1,000.00 per calendar month

Present eSocial with inaccurate, incomplete or omitted information

Article 8, III, of Law 12766/12

BRL 100.00

0.2% from income of the month prior to the filing of statement

Failure to respect the duration of work (overtime, intervals, bank hours, compensation, additional days

Article 75 of the CLT + MTE Ordinance 290/1997

BRL 40.25

BRL 4,025.33

Doubling in case of recurring, opposition or contempt

Failure to pay the DSR

Article 1 of Law 12544/2011 + Law 2605/1949

BRL 40.25

BRL 4.025,33

Doubling in case of recurring, opposition or contempt

FGTS (not counting portion, do not deposit)

Article 23, Paragraph 2, b, Law 8036/1990

BRL 10.64

BRL 106.41

Per employee

Doubling in case of recurring, fraud, simulation, contempt, embarrassment.

FGTS: omiting information about the worker’s related account

Law 8.036/90 article 23, paragraph 2, "a"

BRL 2.13

BRL 5,32

Per employee, doubled in recurring, fraud, simulation, artifice, ruse, resistance, embarrassment or contempt

FGTS: providing information with error/omission

Law 8.036/90 article 23, paragraph 2, "a"

BRL 2.13

BRL 5,32

Same as above

Law 8.036/90 Article 23, IV

Law 8.036/90 article 23, paragraph 2, "b"

BRL 10.64

BRL 106.41

Same as above

FGTS: Faillre to deposit after notification

Law 8.036/90 article 23, paragraph 2, "b"

BRL 10.64

BRL 106.41

Same as above

13th salary (failure to pay within deadline, failure to pay with averages, etc.)

Law 7855/89 Article 3 + Law 4090/1962

BRL 170.26

Per employee. Double, in case of recurring.

Vacation (Failure to pay with averages, after deadline, vacation payment by court order etc.)

Article 153 from the CLT

BRL 170.26 + the unpaid vacation value

Failure to pay termination fees within deadline (10 days to pay and send event S2299)

Article 477, paragraph 8 from the CLT

BRL 170,26 + 1 adjusted salary employee

Unemployment Insurance (fraud, for example)

Article 25 of Law 7,998/1990

BRL 425.64

BRL42,564.00

Maximum value in artifice, recurring, embarrassment, simulation.

Disabled People (do not hire Person with Disability)

Article 133 of Law 8213/1991

BRL 253.36

BRL 281,526.96

Failure to meet targets, as the law determines.

PPP (do not prepare, do not update or not give to worker at termination)

Article 283, first paragraph of the Decree. 3.048/93

BRL 636.17

BRL 63,617.35

Social security infractions that do not have a penalty laid down in Decree 3.048/99

Article 283, caput of the Decree 3.048/99 + MF Ordinance 15/2018 Article 8, IV

BRL 2,331.32

BRL 233,130.50

Failure to include on the payroll (Trainees, Individuals Service providers and others)

Article 283, caput of the Decree. 3.048/99 + MF Ordinance 15/2018 Article 8, IV

BRL 2,331.32

BRL 233,130.50

The company not providing the payment proof of social security contribution to INSS or present information different from reality

Article 283, II, j, caput of the Decree 3.048 / 99 + Porta ria MF 15/2018 Article 8, V

BRL 23,313.00

The company not keeping LTCAT updated or issue document in disagreement with the respective report

Article 283, II, n, caput of the Decree 3.048 / 99 + Ordinance MF 15/2018 Article 8, IV

BRL 23,313.00

Occupational Health (ex: absence of PCMSO

Article 201, first part of CLT

BRL 402.53

BRL 4.025,53

Maximum value, in case of artifice, recurrence, embarrassment, simulation.

Safety at work (absence of PPRA, not using PPE's, exams newspapers or joining maternity leave with vacation without exam due to the return)

Article 201, second part of CLT

BRL 670.89

BRL 6708.59

Failure to send CAT within legal deadlines

(death = immediately; accident without death following business day)

Articles 286 and 336 + 290 and 292 of Decree 3048/99

BRL 954.00

BRL 5,645.80

Per accident not informed. It may double or triple in case of recurring, embarrassment, simulation, Bribery attempting.

Hiring (worker registration) the professional is only able to start working after the signature of the worker’s booklet and work contract

Article 47 of the CLT

BRL 800.00 in case

BRL 3,000.00 from ME

Per each employee without record

Failure to report changes in the worker’s agreement (example: change of position, salary, time table, etc.) and in the register data (example: change of address, education level, etc.) during the validity of employment relationship.(S 2205 and S2206

Law no. 13.467 / 17, amends art.41 of the CLT

BRL 600.00

Per injured employee

Failure to provide the Temporary leaves S2230 (vacation, medical certificate attested leaves for over than two (2) days, maternity leave, etc.)

Article 92 of Law 8.212/91

BRL 1,812.87

BRL 181,284.63

Failure to provide this information subject the taxpayer to legal sanctions, being determined by the Ministry of Labor.

Occupational Health Examination (ASO) - employee’s exams not up to date

Penalty for infringement of CLT Article 201

BRL 402.53

BRL 4.025,33

The amount is determined by the labor inspection authority

Salary paid after the date

Article 459 and Article 4 (Law 7855/89)

BRL 170.26

Per employee

Vacation notice

Article 135 of the CLT

BRL 170.26

In recurring doubles

Individual Work Agreement

CLT Article 510

BRL 402.53

In recurring doubles

Caged filed up to 30 days after deadline

Law 4923/65, article 10, single paragraph

BRL 4,47

Per employee

Caged filed 31 to 60 days after deadline

Law 4,923 / 65, article 10, single paragraph

BRL 6,70

Per employee

Not filing Caged / filed more than 61 days after deadline

Law 4,923 / 65, article 10, single paragraph

BRL 13.41

Per employee

RAIS

Law 7,998/90 Article 25

BRL 425.64, plus

BRL 106.40 per two-month period

BRL 42,564.00

Penalty for not filing or filing after deadline

Failure to update at MRE/FRE

CLT, Article 47-A

BRL 600.00

Per employee - Labor Reform

 

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