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.

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André Ricardo Dannemann
Country Manager Brazil

Silvana Alves Pereira
International Desk Brazil

Local Knowledge – International Coverage

Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance and payroll services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 22 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.

All information contained in this publication is up to date on 2021. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.