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eSocial Required for All Companies Operating in Brazil, as of January 8, 2018

Upcoming Deadline for Legal Compliance

Author: Renata Neeser, Shareholder — Littler Mendelson P.C.

Starting January 8, 2018, all private employers in Brazil will be required to report various employment- and tax-related information to the Brazilian authorities through the eSocial system, which is a Brazilian federal government project to unify the transmission of this type of information to various government institutions. The eSocial platform has 45 forms with 2,736 fields for data entry, most of which are the employer's responsibility to complete. Some of these forms must be completed just once (except for updating) and will contain the framework of the company’s operating system, such as information regarding the employer, workplace, working hours and shifts, and job positions. Other forms will need to be filled out periodically, such as those relating to payroll, and others when non-periodic events take place, such as upon an employee's hiring or termination.