What is eSocial?
eSocial is the Brazilian federal government system that unifies the reporting of companies' labor, social security and tax information. Instead of declaring the same data in separate filings (such as CAGED, RAIS and GFIP, which it replaced), the employer sends everything through a single channel: hires, terminations, payroll, leaves, vacations and workplace accidents.
Every employer in Brazil must use eSocial — from large corporations to domestic employers and MEIs (micro-entrepreneurs) with an employee. Filings are organized into events with their own deadlines: a hire, for example, must be reported by the day before work starts; payroll, by the 15th of the following month.
Late or incorrect filings trigger fines and inconsistencies that block other obligations, since eSocial feeds DCTFWeb (which assesses INSS and IRRF) and FGTS Digital. That's why payroll has to be correct before anything else: it is the source of the data eSocial transmits.
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A company hires an analyst starting July 1st. By June 30th it must send the hiring event to eSocial. After closing July's payroll, it sends the compensation events by August 15th — and it is from this data that the month's INSS, IRRF and FGTS are assessed and paid.
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Open calculatorFrequently asked questions
What is eSocial and what is it for?
eSocial is the Brazilian federal system that unifies the filing of labour, social-security and tax information by employers: hires, payroll, leaves, terminations and occupational health. It feeds DCTFWeb and FGTS Digital and replaced filings such as CAGED, RAIS and GFIP.
Who is required to use eSocial?
Every employer: companies of any size, public bodies, MEI with an employee and domestic employers. Each group has its own schedule and set of events, but nobody with a registered employee is exempt.
What are the eSocial payroll deadlines?
The month's pay events (S-1200 and S-1210) are due by the 15th of the following month, a hire by the day before work starts and a termination within 10 days of the dismissal. Once the close is filed, DCTFWeb and FGTS Digital are ready to be paid by the 20th.