The month of February, historically marked by the preparation for the delivery of the DIRF (Declaration of Income Tax Withheld at Source), took on a new dynamic after the obligation was replaced by the government’s digital systems. Now, the tax and human resources departments must ensure that the 2025 data sent to eSocial is checked and the Salary Equality Declaration is sent at the end of the month.
Post-DIRF
Since 2025, information relating to Income Tax Withheld at Source (IRRF) on income from work began to be provided monthly through eSocial and consolidated in the electronic declaration DCTFWeb, eliminating the need for the old Declaration Generator Program (PGD).
“In the case of eSocial, companies must review and correctly qualify labor and social security data for the calendar year 2025. The system, established by Decree No. 8,373/2014, centralizes information that serves as a basis for calculating social security contributions and other charges on the payroll”, explains Raphael Lavez, professor of Tax Law at Faculdade ESEG and partner at Lavez Coutinho Lawyers.
Accountant Vanessa Oliveira, from IRTrade, explains that, although there is no longer a specific annual declaration like the DIRF, the period until the end of February continues to be strategic for companies to review the data sent throughout the previous calendar year, especially to ensure consistency with the – which must be made available to workers for the Personal Income Tax (IRPF) declaration. until this Friday, February 27th.
As eSocial feeds DCTFWeb and other Federal Revenue databases, registration or value inconsistencies can generate divergences in the electronic crossing of data, with the possibility of tax subpoenas and the need for future rectifications.
Companies can access the Federal Revenue Service’s Virtual Service Center (e-CAC) to consult consolidated withholding information and use internal payroll reports to check events sent to eSocial, especially event S-1210 (work income payments).
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Pay transparency
In parallel with Revenue, the Ministry of Labor and Employment (MTE) requires the completion of additional information for the Salary Transparency and Remuneration Criteria Report, in accordance with Law No. 14,611/2023 and Decree No. 11,795/2023.
Companies with 100 or more employees must provide additional information, including data on remuneration policies, job plans and promotion initiatives through the Emprega Brasil Portal. Sending this information usually occurs until February 28th.
“If unjustified salary differences between men and women are identified, the company may be required to present a corrective action plan, in addition to being subject to an administrative fine provided for in article 461 of the CLT, which can reach 3% of the payroll, limited to 100 minimum wages”, explains Lavez.
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Possible sanctions
According to Vanessa Oliveira, from IRTrade, errors identified in previous periods may require the reopening of events on eSocial and additional collection of taxes with legal increases.
- Administrative fines: applicable in cases of non-compliance with obligations related to equal pay, according to specific legislation.
- Salary discrimination: Proof of salary discrimination may result in payment of the differences owed to the worker, in addition to compensation provided for in the CLT.
- Retroactive corrections: errors identified in previous periods may require the reopening of events on eSocial and additional collection of taxes with legal increases.
Checklist for the manager
In this final stretch, the tip is that managers:
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- Review payment events sent to eSocial (S-1210) for the previous year
- Check the correspondence between the data provided and the income receipts provided to workers.
- Check for possible registration or tax inconsistencies before the IRPF declaration period.
- Comply with sending salary transparency information on the Emprega Brasil Portal within the deadline established by the government.
