7 best practices to track tax compliance and minimize risks
23/09/2022Brazilians abroad: companies must be mindful of legal requirements
29/09/2022HIGHLIGHTS
Unified rules for Unemployment Compensation
New regulation combines and amends provisions related to granting, processing and paying the benefit
On September 23, the Deliberative Council of the Assistance Fund for Employees (CODEFAT), an agency under the Brazilian Ministry of Labor and Social Security (MTP), published Resolution CODEFAT No 957/2022, unifying the rules in effect for unemployment compensation, which, up to then, were scattered across several regulations.
The new rules, which come into force on October 3, have also introduced a few changes regarding the granting, the processing and the payment of the benefit, revoking other regulations that previously governed it.
Check out the main aspects below:
Digital applications
The procedures for applying for the benefit have now been made digital. In the past, workers had to call one of the Regional Superintendencies of Labor and Employment (SRTE) and schedule an in-person appointment.
Now, to apply for the benefit, employees must register either on the gov.br portal or on the Social-Security Card application (“Carteira de Trabalho Digital”), and select the “Apply for Unemployment Compensation” service.
In case a digital application is impossible or unfeasible, interested parties may still opt for an in-person appointment at one of the Regional Labor Superintendencies or other agencies under the National Employment System (SINE) and provide a photo ID, informing their Individual Taxpayer Identification (CPF) and Social Security Identification Number (NIS).
Employers’ obligations
Whenever an employee is dismissed without cause, employers must inform the Ministry of Labor and Social Security of the following data, which are required for the processing of the unemployment compensation:
Name of the employee; Name of the employee’s mother; Social Security Number (PIS); Identification Number (CPF); Date of birth; Sex; Education level; Address; Additional address details; State; |
Postal Code (CEP); Area code (DDD); Phone number; Employer’s registration type; Social Security Card Number (CTPS); Social Security Card Series (“série da CTPS”); State of the Social-Security Card (“UF da CTPS”); Hiring date; Termination date; Hours worked per week; |
Last salary paid; Second-to-last salary paid; Third-to-last salary paid; Occupational Classification System (CBO) number; Number of months worked; Whether the last six salaries have been paid; Paid period of notice; Nationality; and Country of origin. |
The data above must be filed electronically, through the "Empregador Web" portal, which requires the use of a digital certificate in accordance with the ICP-Brasil standard.
Once all information has been submitted, employers must provide the worker with a form to apply for unemployment compensation.
Unemployment compensation installments
As with the previous rules governing unemployment compensation, employees are still entitled to be paid a certain number of installments, depending on their period of unemployment, starting from the date of their job termination, or, in the case of professional qualification allowances, from the date they were laid off from work:
• One installment, from 30 to 44 days of unemployment;
• Two installments, from 45 to 74 days of unemployment;
• Three installments, from 75 to 104 days of unemployment;
• Four installments, from105 to 134 days of unemployment; and
• Five installments, from 135 to 164 days of unemployment.
If the number of unemployment compensation installments has been exceptionally extended for up to two months (as per article 4, paragraph 5, of Law No. 7,998/1990), the benefit will be granted in:
• Six installments, from 165 to 194 days of unemployment; and
• Seven installments, if the period of unemployment is equal to or greater than 195 days.
Value adjustment
Amounts paid as unemployment compensation to formal workers or workers under professional qualification are still calculated according to three wage brackets. However, the values have been adjusted as follows:
• Salaries of up to BRL 1,858.17: the average salary paid over the last three months is multiplied by 0.8;
• Salaries from BRL 1,858.18 to BRL 3,097.26: for payments up to BRL 1,858.17, the average salary paid over the last three months is multiplied by 0.8 and the remainder is multiplied by 0.5; and
• Salaries above BRL 3,097.26: the value of the benefit amounts to BRL 2,106.08.
It should be noted that the calculations will consider the average of the base salaries paid over the three months immediately prior to the date of employment termination. These values must be informed by the employers and should be made accessible on the National Registry for Social Security Information (CNIS), through the submission of the Social Security Information Form (GFIP) and the eSocial, or through documents resulting from a court order.
For domestic employees, workers rescued from slave-like labor and artisanal fishermen, the value of the compensation corresponds to the value of one minimum wage in force at the time of payment.
Labor and social security management in good standing
DPC's labor and social security department keeps employers aware of how to proceed when submitting information pertaining to their workers’ applications for social security benefits, ensuring compliance with the rules in force. You can rely on this support: dpc@dpc.com.br.
How DPC may help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
See more
Sign up for our Newsletter:
Are you interested?
Please contact us, so we can understand your demand and offer the best solution for you and your company.
Rio de Janeiro
Av. Rio Branco 311, 4º e 10º andar - Centro
CEP 20040-903 | Tel: +55 (21) 3231-3700
São Paulo
Rua do Paraíso 45, 4º andar - Paraíso
CEP 04103-000 | Tel: +55 (11) 3330-3330
Macaé
Rua Teixeira de Gouveia 989, sala 302 - Centro
CEP 27910-110 | Tel: +55 (22) 2773-3318