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11/12/2020ARTICLES
eSocial: calculation of the social contributions on maternity-leave salary
The eSocial released the Technical Note No. 20 on December 1, with adjustments to its layout to comply with the decision of the Federal Supreme Court (STF), which stated the unconstitutionality of the employer's social security contribution on the maternity-leave pay.
Consequently, the system no longer calculates the employer's contributions (social security, RAT and "third parties") on the maternity-leave pay.
The rules defined by the STF also have an effect on companies that are not yet required to report periodic events (payrolls) to eSocial.
It is noteworthy that if the company has closed the payroll of November/2020 before December 2, the payroll must be reopened and the company must proceed with the adjustment under the new parameters.
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