Since October 1, 2023, companies have been required to launch in eSocial information regarding labor proceedings whose decisions have become res judicata, approved judicial agreements, homologatory decision of liquidation calculations, as well as agreements entered into In the context of Prior Conciliation Commission (CCP) and Intersindical Labor Conciliation Center (NINTER). Labor and Social Security. The system generates the guide for the collection of social security contributions, a 20% fine on the amount, based on paragraph 2, of article 43, of Law No. 8.212 /1991, which provides
Fact generating the payment would be the date of the provision of services. Thus, the system understands that, when making social security payments upon labor condemnation, the employer would already be in default. Thus, as the collection is made later to this date, the eSocial system understands that the fine is due. , which provides that the fine will be appropriate only from the exhaustion of the payment period for payment, if the obligation has been complied with, observing the legal limit of 20%.

In this context, some food entities recently filed a writ of mandamus before the 24th Federal Civil Court of São Paulo and obtained a favorable injunction to be dismissed to inform eSocial labor convictions "until the co -authoring authority makes the amendments Systemic necessary for the generation of the guide for the collection of these contributions without the automatic calculation of the 20%moratorium fine ". (Case No. 5033852-35.2023.4.03.6100)
This decision is linked only to companies that filed the action, so that all other companies are required to make the report of labor convictions in eSocial. > Thus, if the company receives a 20% fine on social security debts informed in eSocial, it may contest the collection judicially, so that it is exempted from informing eSocial the labor convictions until it is remedied to Failure or to recover the amount already paid improperly in this title.