The labor landscape in Brazil is constantly changing, and this is a challenge for companies, which must ensure that their practices comply with the new regulations and avoid possible legal implications. In this context, adaptability and attention to legislative updates are necessary.
To this end, we’ve highlighted some of the main changes for this year and next so that you can keep an eye on them and not run the risk of being out of date. See below!
1. Occupational Safety and Health (OSH) obligations in eSocial (From January 2023):
a. Mandatory submission of OSH data under penalty of fines.
2. Preventing and combating harassment and violence (Since March 2023):
a. Obligations for companies with CIPAA (Internal Commission for the Prevention of Accidents and Harassment), including rules of conduct and a reporting channel.
3. Ethnic-racial data in documents (Since April):
a. Mandatory inclusion in records, such as admission and dismissal forms.
4. Equal pay and remuneration criteria (Law 14.611/2023):
a. Guaranteed equality between women and men.
b. Compulsory publication of reports every six months for companies with 100 employees or more.
5. Portability of meal vouchers (Decree 11.678/2023):
a. Expansion of competition; obligations for PAT (Workers’ Food Program) beneficiaries.
6. Impact of changes to EFD-Reinf (Digital Tax Bookkeeping of Withholdings and Other Tax Information) (September 2023):
a. Inclusion of federal taxes withheld at source.
b. Unification with eSocial for single issuance of forms.
7. Restriction of deductions in DCTFWeb (Declaration of Federal Tax Debts and Credits) (September 2023):
a. Family allowance, maternity allowance, and withholdings not deductible from the IRRF informed. Reimbursement request via PER/DCOMP Web.
8. Labor processes in eSocial (October 2023):
a. Inclusion of information by the 15th of the month following the conclusion of the proceedings.
b. Need for alignment between personnel and legal departments.
9. Accident Prevention Factor (FAP):
a. Verification of the index published on September 30.
b. Modernization of the consultation system, now via Gov.br.
10. Assistance contribution (STF decision):
a. Constitutionality of the contribution for all employees.
b. Mandatory deduction from the payroll if the worker does not object.
11. Digital FGTS (Length of Service Guarantee Fund) (scheduled for March 2024):
a. Tests underway; will replace Sefip.
b. Change in payment deadline to the 20th day of the following month.
12. Health insurance information (to be defined):
a. Change in the way information is provided with the extinction of Dirf in 2024.
To help you understand and implement all these changes, count on Pryor Global. We offer specialized services to companies in various sectors, following international standards in the accounting, tax and labor areas. Our approach aims to optimize the efficiency of our clients’ internal processes.
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