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Brazil: New reporting obligation for employers – labor lawsuits must be reported in the eSocial system starting July 2023

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In brief

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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Priscila Kirchhoff is a Partner in Trench, Rossi e Watanabe Advogados São Paulo office. Trench Rossi Watanabe and Baker McKenzie have executed a strategic cooperation agreement for consulting on foreign law.

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Clarissa Lehmen joined the Firm in 2014. She integrates the employment & compensation practice group, with focus on employment advisory, assisting companies in strategic matters. Clarissa has a wide breadth of experience in strategic matters, including defining and implementing strategies for labor matters relating to C-level executives, benefits harmonization, expatriation, outsourcing, due diligence audits related to Mergers & Acquisitions, retention schemes, Stock Options and negotiations with labor unions.

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Tricia Oliveira is a partner at Trench Rossi Watanabe in São Paulo. Her practice focuses on employment litigation – judicial and administrative. Ms. Oliveira has a wide breadth of experience in collective lawsuits and public civil actions, litigation related to health and safety and occupational diseases. *Trench Rossi Watanabe and Baker McKenzie have executed a strategic cooperation agreement for consulting on foreign law

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Leticia Ribeiro C. de Figueiredo joined the Firm in 1998, as a corporate trainee, and became partner in 2013. Until July 2003, she was primarily involved in M&A and Corporate Law, with experience in national and international M&A projects and corporate restructurings. From July 2003 on, she has been working exclusively in the Labor Law practice group.
She has a wide breadth of experience with strategic litigation cases and relevant consultancy in individual and collective matters (i.e. restructuring, equity pay, PDVs – voluntary resignation program, PLRs – participation in profits or results, alteration of compensation plans and benefits), including national and international projects. Additionally, she works with collective bargaining agreements.
*Trench Rossi Watanabe and Baker McKenzie have executed a strategic cooperation agreement for consulting on foreign law.

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