Companies Should Be Aware of the New eSocial Guidance Manual
Overview of the changes
On July 10, 2025, the new version of the eSocial Guidance Manual – S-1.3 was published. The updated manual introduces significant changes that directly affect business operations and must be incorporated into companies' daily processes.
Key updates include:
| Description | Update |
| Fields {vrBcFGTSSefip} and {vrBcFgtsDecAnt} | New fields have been added to facilitate late payments of all FGTS amounts owed to employees, originally reported through GFIP. Employers may now generate a single payment slip to regularize these amounts, provided that monthly FGTS payments related to labor claims are already being made through FGTS Digital. |
| Information Related to Employee Death | The termination date to be reported must be the date of death, even if the employer becomes aware of the event at a later time. |
| Event S-2200 | New guidance was added regarding the reinstatement of an employee by a successor company. |
| Events S-2500 e S-2501: | Significant changes were made to the data entry guidelines, including the addition of new fields and more detailed instructions on submitting late information and the employer's responsibilities after a final court decision in labor disputes. |
| Rules on Retroactive Events and Automatic Reapplication | Stricter rules have been established for submitting events out of chronological order, with emphasis on the impact this has on payroll summaries and the reopening of payroll periods. |
| Access Profiles via Electronic Power of Attorney | Access profiles have been reclassified and grouped by event type, affecting the permissions granted to authorized representatives. |
Incorrect or incomplete data entries may result in administrative fines starting at R$443.97, with an additional charge of R$104.31 per employee whose information is inaccurate or incomplete. Fines may reach up to R$44,396.84 and may be doubled in cases of repeat offenses, in accordance with MTE Ordinance No. 1,131/2025.
Accordingly, all employee and labor litigation-related information must be accurately recorded in the system, including wage-related payments and working hours. This data will be cross-checked with other government systems, and any inconsistencies will not be tolerated.
Moreover, the data reported in eSocial may be accessed and used by labor inspectors as the basis for audits, citations, and other legal proceedings. Maintaining accurate and up-to-date information is essential for legal compliance and to avoid inspections and penalties.
FAS Advogados remains available to provide clarification on this matter.
