2023-05-01 22:06:43
Date for collection of FGTS from workers The Ministry of Labor and Social Security informed that the collection of the Severance Pay Fund (FGTS) remains, for the time being, in the making until the seventh day of the month following the accrual.
O new deadline for collection FGTS (until the twentieth day of the following month), established by Law No. 14,438/2022, will only come into effect from the beginning of collection through the FGTS Digital system. The date is yet to be set.
According to the government, employers should pay attention to the publication of an act by the Ministry of Labor and Social Security that will determine the beginning of the collection of the Guarantee Fund through the FGTS Digital system. Only after that date will there be a change in the monthly FGTS payment period.
For example, if the FGTS Digital system starts collecting from June 1, 2023, the deadline for collecting the monthly FGTS for the May 2023 period will expire on June 7, 2023. The new deadline for collecting the monthly FGTS will produce effects only on salaries paid from June 2023, thus, the monthly FGTS for that period will expire on July 20, 2023.
Domestic employers and MEI
For domestic employers, not only will the deadline for collecting the monthly FGTS be changed from the FGTS Digital (until the twentieth day of the month following the accrual month), but also the deadline for collecting and paying other contributions and taxes, among which are social security contributions and income tax withheld at source. The change in these deadlines stems from the obligation of the domestic employer to collect contributions and taxes through a single collection document, the eSocial Collection Document – DAE.
The same situation applies to the special insured employer and the Individual Microentrepreneur (MEI), who also collect and will continue to collect the monthly FGTS from workers along with other contributions and taxes through the DAE. Not only the monthly FGTS collection deadline, but also that relating to other contributions will be changed to the twentieth day of the month following the accrual month.
The period for payment of the FGTS resulting from the contractual termination and the compensatory indemnity (FGTS fine) has not changed and continues to be up to ten days from the end of the contract.
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