As of January of 2023, the labor lawsuits will need to be reported in the eSocial, as an evolution of this system created to consolidate information about tax, social security and employment obligations.
Based on different legal statutes, with special focus on IN RFB 2.094/2022 and the updated eSocial Manual, the following new four events were created in the S-1.1 version of the program:
- Labor Lawsuits
- Information arising from Labor Lawsuits
- Exclusion of Event – Labor Lawsuits
- Information on Tax arising from Labor Lawsuits
Based on the information based available so far, it is possible to understand that companies will not be required to include all ongoing labor lawsuits, but only the lawsuits with decisions no longer subject to appeal issued after January of 2023, and with impacts on employment obligations or tax, severance fund or social security payments. The event shall be sent by the one responsible for the payment of the award, even if not the employer of the plaintiff – it is the case of a secondary or joint liability, for example. We stress that it is not necessary to provide information relating to lawsuits filed before the civil or the federal justice court.
The need to report the above information in the eSocial as of the beginning of next year will demand a better corporate alignment to allow the timely filing of the required data. Companies need to adequately prepare in the coming weeks especially considering that, despite the additional information released by the federal government, there are still many questions about how the new obligations will impact their day-to-day activities. Please see attached summary of the new obligations to be considered.
Finally, we stress that the breach of this accessory obligation may subject the company to the risk of penalties provided for in the applicable law, to be imposed by the local authorities, even in case of full payment of the labor and tax obligations due.