By Rafael Mello and Israel Cruz

From October 1, 2023, social security and social contributions resulting from convictions or approval decisions issued by the Labor Court must be recorded in eSocial and confessed in DCTFWeb – Labor Complaint.

It is worth noting that this date was confirmed by the Brazilian Federal Revenue Service (RFB) through its portal.

Thus, the following events were created:

S-2500 (Labor Process): Event to provide information regarding labor proceedings
S-2501 (Contribution Information – Labor Proceedings): Event to provide information on contributions arising from labor proceedings.
S-3500 (Event Exclusion – Labor Lawsuit): Event for deleting labor process events.
S-5501 (Information on Taxes arising from labor proceedings): Event related to the return of tax information arising from labor proceedings.

This is a significant milestone that marks the discontinuation of the use of GFIP to declare labor claim debts and GPS for the payment of amounts due, for cases that become final after the aforementioned date.

Companies need to adjust their accounting and legal procedures to ensure compliance with the new guidelines. DCTFWeb and the numbered DARF are now the mandatory instruments for reporting and paying amounts due, respectively.

The DCTFWeb Manual has been updated to include detailed information about these changes, providing a valuable resource for companies adapting to the new guidelines.

We understand that these changes may generate doubts and uncertainties. Therefore, we inform you that our office is fully prepared to guide your company through this transition process.