The eSocial platform was launched so that the Brazilian government could control and monitor all company aspects through a single platform (payroll, taxes, general employer/employee data, and now Health and Safety at work). The mandatory reporting of data via eSocial is being implemented gradually according to four major groups of companies, organizations or individuals, over four phases depending on the information to be reported. As of January 10, 2022, two new groups will be required to use eSocial to report SST (wich means Saúde e segurança no trabalho – Occupational Health and Safety) data.
As of that date, OSH data must be reported via eSocial by both Group 2 companies (Business entities with revenue in 2016 below BRL 78 million and who are not opting for Simple National -Simples Nacional) and all those comprising Group 3 (employers opting for Simple National, individual employers -except domestic-, rural producers and non- profit entities).
The information to be reported through eSocial are about Social Security , not labor. The risks that are sent to eSocial are related to special retirement, different from risk management programs that refer to prevention, safety, unhealthiness and dangerousness.
The company has the option to requiere for SESMT (your supplier /clinics for health and safety at work) to send the information for the eSocial requirement.
SST refers to a series of standards and legal procedures required from employees and the company to reduce accidents and occupational injuries. The Ministry of Labor and Employment of Brazil (MTE) is responsible for regulating it.