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Labor Consulting

  • Labor Proceedures and Routines Review.
  • Advice on implementing electronic accessory obligations (eSocial, EFD REINF and e-financeira).
  • Third Party Workforce Management
  • Design, deployment and revision of HR policies
  • Advice on planning, setting and deploying strategic remunaration.
  • Survey of tax and social security credits, including court deposits.
  • Advice on matters related to Infraction Notices.

Payroll Reissue

4 June 2018
It was published in the DOU of May 30, 2018, Law 13,670 / 2018 that closed the payroll exemption for 28 economic sectors. According to the new Law, starting in September, if they opted for the Brasil Maior Program, they will again collect the INSS on the payroll and no more on the percentage of gross revenue. The reonerados sectors were the following:  

Alterations to Labor Reform - Closing of the validity of Provisional Measure nº 808/2017

26 April 2018
On April 25, 2018 was published in the Official Federal Gazette, the Declaratory Act of the National Congress Board No. 22/2018 to announce the end of Provisional Measure No. 808/2017, valid since April 23rd, 2018, which regulated a few provisions of the Labor Reform. We highlight below the main changes:

eSocial Web for companies and rules of extemporaneous events go into production on April, 9 2018

10 April 2018
Was published in eSocial Portal the new EFD, informing that as form April 9th, 2018, the web version of eSocial was in production. The eSocial Web module is an auxiliary tool for the insertion of data in eSocial and was designed to allow companies to comply with legal obligations in situations of contingency or unavailability of their own software.

COSIT Answer to Advance Tax Ruling Request No. 16 of March 14, 2018 – Social Security Contribution – Statutory Director

26 March 2018
On March 23, 2018 was published in the Official Federal Gazette, the COSIT Answer to Advance Tax Ruling Request No. 16 of March 14, 2018, linked to the COSIT Answer to Advance Tax Ruling Request COSIT No. 546, dated December 19, 2017, which deals with participation in company profits paid to non-statutory director.

Labor Reform Provisional Measure extension

20 February 2018
On 20 February 2018 was published the extension of the provisional measure 808 of 14 November 2017, which altered the labor reform.

GFIP - Federal Revenue issues rules regarding DCTFWeb

19 February 2018
On February 09, 2018 was published the Normative Instruction #1,787/2018 issued by the Brazilian IRS, presenting the rules for the DCTFWeb. This ancillary obligation will be generated automatically from the (eSocial) and/or (EFD-Reinf), new modules of the Public Digital Bookkeeping System (Sped).

GFIP - Rural producer and purchaser of rural production - New rules

24 January 2018
On January 24, 2018 was published the CODAC Executive Declare Act N. #1/2018, establishing the procedures for the completion of the GFIP by the rural producer and the acquirer of rural production of the rural producer or the special insured, as a result of the reduction of the rate of Funrural brought by the Law N. #13,606/2018. The main provisions are:

Social Security Contribution Update

18 January 2018
On January 17th, 2018 was published on the website of the Federal Revenue Service the Ordinance MF No. 15/2018, which provides the update of the benefits paid by the Social Security (INSS). The main updates were:

eSocial go live for companies with revenues higher than BRL78 million

8 January 2018
As form today, January 8th, companies’ that earned more than BRL78 million in 2017 will be subjected to eSocial. It must register its information and send all tables to eSocial until 02/28/2018.

EFD-Reinf - Published layout 1.3

3 January 2018
On January 2, 2018, the layout 1.3 of EFD Reinf was published in the SPED Portal.

eSocial - Digital Bookkeeping System for Tax, Social Security and Labor Obligations - Version 2.4.01

18 December 2017
On December 18, 2017 was published in the Official Gazette of the Federal Executive, Resolution CGES nº 12/2017 to approve the layout of version 2.4.01 of eSocial.  

EFD-Reinf and eSocial – Latest News

18 December 2017
On December 15, 2017, RFB Normative Instruction No. 1.767 / 2017 was published in the Official Gazette of the Federal Executive, which adjusted the schedule for the production of the Digital Tax Repositories and Other Tax Information (EFD-Reinf).

CPRB – Payroll deduction

12 December 2017
It was published in the DOU of December 8, 2017, the Declaratory Act of the President of the Mesa of the National Congress nº 67/2017, to declare finalized, on December 6, 2017, the validity period of Provisional Measure (MP) nº 794/2017.

IPCA-E - Monetary restatement index of labor judicial debt

8 December 2017
On December 5, 2017, the Second team of the STF (Federal Supreme Court) dismissed action 22,012 filed by FENABAN (National Federation of Banks) against a decision of the Superior Labor Court (TST) that determined the adoption of the IPCA-E (Special Extended Consumer Price Index) in place of the TR (Referential Rate) for the updating of judicial labor debt.

New implementation dates for EFD-Reinf from 2018

5 December 2017
On December 5, 2017 was published in eSocial Portal the new EFD-Reinf implementation dates from 2018.

eSocial will be implemented in five phases starting January 2018

30 November 2017
On November 29, 2017 was published in eSocial Portal the implementation schedule of the program, which will be implemented in five phases from the first half of 2018. In this first moment, the measure is aimed at companies with gross sales in excess of R$ 78 million per year, which will have the mandatory use of the program as of January 8, 2018.

NORMATIVE INSTRUCTION RFB Nº 1717, OF JULY 17, 2017

24 July 2017
The Official Gazette of the Federal Executive issued the Normative Instruction nº 1717/2017, July 18, 2017, which aims to regulate matters of restitution, compensation, repayment and reimbursement of the following taxes covered by Brazilian Federal Revenue.

EFD Reinf - Test Environment Provision

21 July 2017
EFD-Reinf's restricted production environment was made available on Sped's website. Its use should be carried out initially by IT companies - IT, from July 17 to August 6, 2017. After this period, all other taxpayers will have access to this environment.

Labor Reform Law is published in the Official Gazette of the Federal Executive

20 July 2017
It was published on July 14, 2017 in the Official Gazette of the Federal Executive the Law 13.467/2017 popularly known as "Labor Reform." This law amends the Consolidation of Labor Laws (CLT) and Laws 6.019/1974, 8.036/ 1990 and 8.212/1991 and becomes effective as of November 11, 2017.

Management Committee approved version 2.3 of eSocial layout

10 July 2017
It was published on July 7, 2017, in the Official Gazette of the Union, Resolution 10 of the eSocial Management Committee, which approved the version 2.3 eSocial layout.

Published Law establishing change in the nomenclature and term of the Insurance-Employment Program

27 June 2017
Published on June 26 in the Official Gazette, Law No. 13456/2017 amending the Employment Protection Program, established by Law 13189/2015 called for it Safe-Employment Program (PSE), and extend his term validity.

Management Committee approved the start of eSocial project testing phase for companies

23 June 2017
It was published today, June 23, 2017, in the Official Diary of the Union, CGES Resolution No. 9/2017 of the eSocial Management Committee, which proved the availability of restricted production environment to start the eSocial testing phase.

Supreme Court affirms the constitutionality of the additional contribution of INSS of Financial Institutions

6 June 2017
On May 25, 2017, the Federal Supreme Court (STF) ruled Extraordinary Appeal RE 599309 / SP, which defended the unconstitutionality of the norm that established the additional to the social contribution due by employers of certain financial and productive segments. It was decided that the additional does not suffer from a vice of unconstitutionality.

PUBLISHED RESOLUTION # 8 OF THE E-SOCIAL STEERING COMMITTEE APPROVING NEW VERSION OF THE LAYOUTS

27 May 2017
On May 25, the resolution #8 was published with the approval of the e-Social Steering Committee for the new version of the layouts, 2.2.02, which repeals previous versions, 2.2.01 and 2.2. The resolution came into force on the date of publication.

Calculation method of the FAP is changed

8 May 2017
Published on April 27, 2017 CNPS Resolution #1,329/2017 of the National Pension Board (CNP) changed the calculation methodology of the Accident Prevention Factor (FAP), producing effects for companies in the jurisdiction 2018.

Approved labor reform bill in the House of Representatives

28 April 2017
On April 26, 2017, the labor reform bill (6,787 / 2016) which amended the Consolidation of Labor Laws (CLT) was approved. The project was voted out of the highlights, which will be voted on at the next session of the House of Representatives.

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