Brazil has simplified its electronic “eSocial” system that employers use to report consolidated employment, social security and tax-related information. The changes enacted by Law 13.874/2019 (Portuguese) will phase in depending on a company’s size. Revised Technical Note 15/2019 (Portuguese) published in October sets initial deployment dates for systems changes.
First introduced in 2018, eSocial comprised 45 forms, most of which employers had to complete and update for each employee. The required information covered the employer, the workplace, working time and shift patterns, occupational health and safety, payroll, job positions, and the hiring and termination of employees. Employers faced fines for noncompliance.
The new law simplifies employers’ reporting by: