from 01/3/2024, the use of the Electronic Labor Home for Employers and Entities of Group 1 and 2 of eSocial, and from 01/05/2024 will be mandatory to employers and entities of eSocial group 3 and domestic employers.
According to the joint ordinance Serfb/SEPRT/ME No. 71, of June 29, 2021 and joint ordinance MTP/RFB/ME No. 2 of April 19, 2022, groups 1, 2 and 3 are classified as follows Mode:
Group 1 - Companies with annual revenues above 78 million. Group 2 - Business entities with revenues in 2016 of up to 78 million and are not opting for Simples Nacional. Group 3 - Employers opting for Simples Nacional, individual employers (except domestic), rural PF and non -profit entities.
The Electronic Labor Household is a Federal Government System created by the Ministry of Labor and Employment-MTE in order to comply with the provisions of article 628-A, of the CLT that instituted electronic communication between the occupational audit and the Employer.
Click on the link below and check out the article by labor lawyer Mariana Schmaedecke Bertoletti
