Another compulsory retirement by eSocial - Employee Registration Book - LRE

Following the simplifications implemented by the Brazilian government, ordinance No. 1,195 was published on November 1, 2019, originally published on October 30, but republished the next day with corrections.

In this ordinance the government revokes the obligation to register employees in a specific book, LRE, for employers who choose to register employees electronically through eSocial.

To implement this functionality, the employer must identify this option in the field {indOptRegEletron} of the Event S-1000. For those who have already submitted the S-1000 event without this option, simply  re send the S-1000 event changing the option.

If the employer does not choose the electronic registration of employees, they must provide the necessary adjustments to the LRE to suit the new form within one year.

Another advantage is the exemption from the obligation to send the information for annotation in CTPS within 5 days of admission to those who choose the electronic registration, that is fulfilling an obligation, the employer actually fulfills two.

The following is the list of information to be transmitted to eSocial and due dates.

Until the day before the start of the employment contract:

• Income tax identifier - CPF;*
• date of birth;*
• date of admission;*
• employee registration;
• worker category;
• nature of the activity (urban/rural);
• Brazilian classification of occupations code - CBO;
• value of the contractual salary;
• type of employment contract in relation to its term, with the indication of termination when it comes to a contract for a specified period.

* Only the first 3 items in the above list will be transmitted until the second phase of simplification is implemented. The forecast is the first half of 2020.

Until the 15th of the month following the contract:

• full name, sex, degree of instruction, address and nationality;
• description of the position and/or function;
• description of variable salary, where applicable;
• name and registration data of dependents;
• working hours or framing information in art. 62 of the CLT;
• workplace and identification of the establishment/company where the service is made;
• information of employees with disabilities or rehabilitation;
• indication of the employer for which the hiring of apprentice by non-profit entity is being computed in compliance with the respective quota
• identification of the legal license in case of hiring workers under the age of legally permitted;
• employee's option date by the Service Time Guarantee Fund - FGTS, in cases of admission prior to October 1, 2015 for domestic employees or prior to October 5, 1988 for other employees;
• information relating to registration under tax action or by virtue of a court decision, where applicable.

Until the 15th of the month following the occurrence

• registration and contractual amendments dealing with points "e" to "i" of item I and paragraphs "a" to "i" of item II;
• enjoyment of holidays;
• absence by accident or work-related illness, lasting not more than 15 (fifteen) days;
• temporary removals described in the Annex to the Ordinance;
• shutdown data whose reason does not entitle fgts loot;
• information on monitoring workers' health;**
• information on environmental working conditions;**
• transfer of employees between companies of the same economic group, consortium, or due to succession, merger, incorporation or division of companies;
• reintegration into employment.

** Only after the start of STS transmissions to the employer, depending on the eSocial schedule

On the 16th day of the removal:

• absence by accident or illness related to work or not, lasting more than 15 (fifteen) days;
• absence by accident or illness related to work, with any duration, which occur within 60 (sixty) days for the same disease and have in their entirety duration longer than 15 (fifteen) days.

Immediately:

•  accident work or occupational illness resulting in death; **
• absence by accident or illness related to work, with any duration, when it occurs within 60 (sixty) days of the return of previous leave for the same disease, which has generated receipt of sickness aid.

** Only after the start of STS transmissions to the employer, depending on the eSocial schedule

 Until the 1st business day following the occurrence:

• accident of work that does not result death, or occupational illness.**

** Only after the start of STS transmissions to the employer, depending on the eSocial schedule

Until the 10th day after the occurrence

• shutdown data whose reason generates fgts's right to loot.

Over the past few weeks, there is a lot of information on the simplification of eSocial form published by the government. Follow a summary of each information in the articles published here on LinkedIn.

September 24, 2019 - Impacts of Economic Freedom on Payroll.

October 1, 2019 - Digital CTPS - Is this the end of the Work Booklet

October 8, 2019 - eSocial simplification - Phase 1

October 20, 2019 - CAGED and RAIS - Announced retirement in the track of simplification

October 27, 2019 - eSocial Simplification - 2nd Phase

The following are replaced obligations:

1. CAGED - General Register of Employees and Unemployed (from January/2020);
2. LRE - Employee Registration Book (for those who choose electronic registration);
3. CTPS - Work and Social Security Portfolio
4. RAIS - Annual Social Information Ratio (from the base year 2019);
5. GFIP - Fgts Collection guide and Social Security Information (in relation to Social Security Contributions);
6. GPS - Social Security Guide

Source: Ordinance 1195 (in portuguese) published in the official gazette and eSocial portal accessed on November 3, 2019.