Browse through brief employment and labor law updates from around the globe. Contact a Littler attorney for more information or view our global locations.

View all Q1 2024 Global Guide Quarterly updates   Download full Q1 2024 Global Guide Quarterly

Labor Electronic Domicile (DET)

New Order or Decree

Authors: Marília Nascimento Minicucci, Shareholder, and Pâmela Almeida da Silva Gordo, Senior Associate – Chiode Minicucci Advogados

According to SIT Notice # 1/2024, issued by the Ministry of Labor and Employment on February 9, 2024, as of March 1, 2024, the use of the "DET" platform became mandatory for most companies, except for companies opting for the simplified tax system known as “Simples Nacional,” non-profit entities, and public and international organizations.

Employers Required to Use Digital Platform for FGTS Payments

New Order or Decree

Authors: Marília Nascimento Minicucci, Shareholder, and Pâmela Almeida da Silva Gordo, Senior Associate – Chiode Minicucci Advogados

SIT Notice # 4/2023, published on November 10, 2023, provided that the digital FGTS (Unemployment Guarantee Fund) platform would go into effect on March 1, 2024. The government issued a reminder on February 23, 2024, and on February 29 a new ordinance (Ordinance # 240/2024) was issued by the Ministry of Labor and Employment to regulate the implementation and operationalization of the Digital FGTS.

All employers are now required to use the virtual platform, for FGTS payments. With the implementation of the platform, the SEFIP (FGTS Employer Collection and Social Security Information System) will no longer be operative.

Complying with Mandatory Pay Transparency Reports Requirements

Legal Compliance

Authors: Marília Nascimento Minicucci, Shareholder – Chiode Minicucci Advogados, and Renata Neeser, Shareholder – Littler

March 31, 2024, was the deadline for Brazilian companies with 100 or more employees to post pay transparency reports on their websites or social media accounts or otherwise make them available to their employees and the general public through other means that guarantee their wide dissemination. As we reported last quarter, under Ordinance 3,714, the Ministry of Labor and Employment is responsible for preparing the reports and making them available for employers to disseminate them to the public. Failure to comply may subject an employer to a fine corresponding to 3% of their payroll, capped at 100 minimum salaries.

This requirement has been at the center of debates in the past few months. In the meantime, employers should seek advice from legal counsel for any legal challenges. We will continue to monitor the situation as we expect new developments coming soon.