Fifth working day, the 15th, the 20th, 30 November, 20 December: the deadlines for salary, eSocial, FGTS Digital, DCTFWeb, the 13th salary, vacation and severance in one place.
The deadlines that repeat every month
By the fifth working day: payment of the previous month salary. Saturday counts as a working day for this deadline; Sunday and public holidays do not. A mid-month advance, where it exists, usually falls on the 20th of the same month, by agreement or collective bargaining.
By the 15th: filing of the previous month pay events in eSocial (S-1200 and S-1210) and the payroll close (S-1299). Without the close, DCTFWeb and FGTS Digital are not generated.
By the 20th: FGTS payment through FGTS Digital and payment of the DARF for INSS and IRRF assessed in DCTFWeb, which itself must be transmitted by the 25th. When the 20th falls on a weekend or holiday, FGTS moves to the previous working day, and so does the DARF.
Deadlines triggered by an event
Hiring: file in eSocial by the day before work starts, no exceptions. Termination: the event is due within 10 days of the dismissal, and severance is paid within 10 calendar days of the end of the contract, whether or not notice was worked.
Vacation: pay plus the one-third bonus is due up to 2 days before the leave starts, and the vacation notice is given 30 days in advance. Sick leave beyond 15 days and maternity leave go into eSocial as their own events, with deadlines ranging from 1 to 16 days from the start.
The yearly calendar
January: new INSS tables, the minimum wage and the year IRRF rules take effect; time to check the parameters in the system before the first payroll. February: the annual income statement goes to employees by the last working day of the month, using the data eSocial has already sent to the tax authority.
November: first instalment of the 13th salary by the 30th, with no deductions. December: second instalment by the 20th, with INSS and IRRF on the full amount, and eSocial receives the 13th-salary payroll separately from the monthly one. Throughout the year, PLR in up to two instalments at least one quarter apart and collective vacation announced 15 days in advance.
How to miss none of them
A payroll deadline is not a calendar reminder: it is a chain. Closed time records generate payroll, closed payroll generates eSocial, eSocial generates DCTFWeb and FGTS Digital. A delay in the first link delays everything, and the fines for late eSocial and late FGTS accrue by the day.
In Avos the payroll period is born with these dates, the close fires the events and the dashboard shows what is still missing before the 20th. That is the difference between knowing the calendar and meeting it.