The phenomenon of stock options appeared in the United States in the 1950s and gained great visibility after the 1980s, when it became an almost absolute practice among large American companies. In the United States, the peak of the stock options granting system occurred between the years 2000 and 2001. […]
CPDMA BLOG
Category: News
Date: 29 de June de 2023
Posted by: CPDMA Team
New eSocial obligations
It begins on July 1, 2023 the obligation for companies to insert events related to labor processes in the eSocial. The measure aims to concentrate all information about the worker in a single system, making it easier to issue tax payment forms.
With this, companies must now enter into the system all information relating to labor lawsuits filed against them, including decisions-agreements in:
- Labor lawsuits whose decisions became final from July 1, 2023 onwards;
- Judicial agreements homologated as of the same date;
- Processes in which the decision approving the settlement calculations was handed down on the same date, even if the final and unappealable decision was handed down on an earlier date;
- Agreements within the scope of the CCP (Prior Conciliation Commission) or NINTER (Inter-Union Nuclei for Labor Conciliation), from the same date.
The deadline for sending the event is up to the 15th (fifteenth) day of the month following the date of the final and unappealable decision, of the homologation of the agreement, of the homologating decision of the settlement calculations, or of the term of the agreement entered into before the Prior Conciliation Commission or the Inter-union Labor Conciliation Centers. In other words, if the lawsuit became final and unappealable on July 1, 2023, for example, the company will have until August 15, 2023 to enter the information in eSocial.
Exceptionally, this deadline may be brought forward for the purposes of fulfilling obligations arising from the court decision.
Finally, it should be noted that the obligation also reaches companies that are jointly or severally liable, in which case the data related to the labor proceedings must also be entered in the platform, indicating the company directly responsible.
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