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Under Normative Rule 2,139, labor lawsuits will only need to be reported in the eSocial system starting July 2023.
Based on information available so far about this matter, it may be understood that companies will not be required to include all ongoing labor lawsuits but only lawsuits with decisions no longer subject to appeal issued after the new July 2023 deadline, as well as those with impacts on employment obligations or tax, severance fund or social security payments.
The eSocial notice shall be sent by the party responsible for the payment of the award, even if it is not the employer of the plaintiff; for example, if it is the case of a secondary or joint liability.
Finally, we stress that the breach of this accessory obligation may subject the company to the risk of penalties provided for in the applicable law, to be imposed by the local authorities, even where there is full payment of the labor and tax obligations due.
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*In cooperation with Trench Rossi Watanabe, a Brazilian law firm.
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