Federal Revenue Service waives late payment fines on Labor Claim debts in DCTFWeb

As of January 9, fines are no longer applied to Darfs issued through the system

On January 23, the eSocial Portal announced the waiver of late payment fines on debts related to Labor Claims (RT) reported on Federal Revenue Payment Forms (Darfs) issued through the DCTFWeb system. Since January 9, these debts consist only of the principal amount plus interest.

This decision is in line with Precedent 368 of the Supreme Labor Court (TST), which holds that the fine is applicable only after the payment deadline set by a court order has elapsed. By the end of 2023, this precedent became binding on the Brazilian Federal Revenue Service. As a result, a new version of the DCTFWeb RT was deployed on January 9, 2024, excluding fines from the payment bills generated by the system in the e-CAC platform.

Code for fine collection is yet to be disclosed

Taxpayers should stay informed about new developments, as the notice has stated that the collection of late payment fines will resume once a dedicated revenue code is disclosed for proper payment. The calculation of this fine is the responsibility of the taxpayer.

In the future, the eSocial and DCTFWeb RT systems will be adjusted to calculate the fines imposed due to the expiration of the payment deadline.

Instructions for submissions made before January 9, 2024

For DCTFWeb RT submissions made before January 9, 2024, taxpayers should file an amended return to exclude the late payment fine. In doing this, they will be able to request a refund or offset for undue payments.

Keep in mind that, if no amended return is filed, the system will persist in the collection of the fine, hindering the approval of refund/compensation requests. Failure to make the payment may result in restrictions on the taxpayer's tax report.

Labor and tax compliance

Our team at DPC works in an integrated manner to ensure that our clients remain fully compliant with labor and tax regulations, thereby mitigating the risk of potential penalties: dpc@dpc.com.br.