FGTS payment suspension regulated

In the Federal Official Journal of 03/25/2020, CEF published Circular No. 893, which regulates the suspension of the payment of the collection of the Service Time Guarantee Fund (FGTS) related to the March, April and May 2020.

This measure regulates Article 19 of Provisional Measure No. 927/2020, which eases labor legislation to mitigate the economic effects of the coronavirus - COVID -19.

Suspension of withdrawal

The employer, including the domestic employee, can suspend the payment related to the March, April and May / 2020 competencies (which expire in April, May and June / 2020, respectively), regardless of prior adherence.

However, it is still mandatory to declare the information, until the 7th of each month, through Social and eSocial Connectivity, in the following form:

a) employers using Sefip - adopt the guidelines contained in the GFIP / Sefip Manual for Users of Sefip 8.4, in its Chapter I, item 7, mandatorily with the use of modality 1 (Declaration to the FGTS and to the Social Security);

b) domestic employers who use eSocial - adopt the guidelines contained in the eSocial Guidance Manual for the Domestic Employer, in its item 4, subitem 4.3 (Issue Guide), emphasizing that the collection document of the Collection Document must be issued. eSocial (DAE), without printing and discharge.

An employer who does not send the information to the FGTS until the 7th of each month must provide regularization by June 20, 2020. The powers of March, April and May / 2020 if not declared by this date will be considered in debts, which may result in the incidence of fines and charges, in the form of art. 22 of Law No. 8,036 / 1990.

Termination of employment

Upon termination of the employment contract, the employer is obliged to collect the amounts resulting from the suspension of FGTS, as well as the other amounts due to the termination payment, without incurring the fine and charges due, if carried out within the legal term established for its realization.

The mandatory payment also applies to any installments falling due to the FGTS installment plan, if the employer has chosen to do so.

Installment of FGTS

The installment payment of the FGTS payment, whose information was declared by the employer and domestic employer regarding the competences March, April and May / 2020 provides for 6 fixed installments:

a) maturing on the 7th of each month;

b) beginning in July / 2020 and ending in December / 2020.

Additionally, it must be considered that the minimum amount will not be applied to the installments; the total amount to be paid in installments will be divided equally into 6 times; and the withdrawal can be anticipated in the interest of the employer or domestic employer.

We emphasize that the FGTS Regularity Certificates (CRF) in effect on March 22/, 2020 will have a validity period extended by 90 (ninety) days, from the date of their expiration.

Important: Failure to pay the installments will result in the CRF being blocked.