Employers in eSocial Groups 2 and 3 must report occupational safety and health (OSH) events to the system as of January 10, 2022. They are:
Group
2 |
Business entities with income of up to BRL 78 million in 2016, not opting for Simples Nacional |
From 8 a.m. on January 10, 2022 |
Group
3 |
Employers opting for Simples Nacional, individual employers (except domestic employers), individual rural producers and non-profit organizations |
From 8 a.m. on January 10, 2022 |