As of July 01, 2023, condemnatory or homologating decisions handed down by Brazil’s Labor Court (Justiça do Trabalho) must be sent to the eSocial system through four new events:
S-2500 - Labor Lawsuit
S-2501 - Information on Contributions Arising from a Labor Lawsuit
S-3500 - Exclusion of Events - Labor Lawsuit
S-5501 - Information on Taxes Arising from a Labor Lawsuit
The information in the eSocial system is for all lawsuits or agreements and is individualized per worker.
In these events, the company must inform the following:
(i) labor lawsuits whose decisions have become final (can no longer be modified by appeal) as of July 1, 2023;
(ii) court agreements ratified as of that same date;
(iii) lawsuits whose decision ratifying settlement calculations is handed down based on the benchmark, even if its final and unappealable decision occurred on an earlier date; and
(iv) agreements within the scope of the Prior Conciliation Commissions (Comissões de Conciliação Prévia) or the Inter-Union Nuclei (Núcleos Intersindicais) entered into from the benchmark onwards.
IMPORTANT: Responsibility for remittance will always be of the person who pays for the conviction/agreement, even if it is not the employer himself, as in the case of a subsidiary or joint liability;
The history of labor lawsuits need not be sent to the eSocial system, and should be limited to lawsuits whose decisions or agreements were published after July 1, 2023.
The purpose of this procedure is to update the government about the fact that any given information:
(i) Had not been passed on, since there was no relationship (subsequent recognition of the employment relationship);
(ii) Had changed as a result of a lawsuit or signed agreement (entries in eSocial during the employment contract were changed in the court or in an agreement and, therefore, have to be updated in the system).
The deadline for sending information to eSocial is 15 days after the occurrence of the event (final decision, agreement, homologation of calculations) and must be carried out by the person responsible for payment, even if he or she is not the employer, as in cases where joint or subsidiary liability is recognized.
Following the inclusion of information in the eSocial system, the social security contributions due from the Labor Court decisions must be declared through DCTFWeb.
DCTFWeb will replace GFIP.
If there is a judicial deposit guaranteeing the full value of the conviction, including social security charges, the said declaration will not be necessary, since the payment will be made through a court order issued by the Court Secretariat.
Our clients will be informed by our Labor Litigation team – by email – about the occurrence of these events (final and unappealable condemnatory decisions, homologation of agreements and homologation of calculations), alerting about the need to send the information to the eSocial system within 15 days.
BTLAW’s team of labor attorneys is available for clarifications at ([email protected])