Brazil: Program aims to unify, digitalize tax, labor - KPMG Global
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Brazil: Program aims to unify, digitalize tax, labor, social security

Brazil: Program aims to unify, digitalize tax, labor

Brazil’s federal government has develop a project to unify and digitalize a record system for tax, labor, and social security obligations.


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A resolution, published in the official gazette in late May 2017, approves version 2.2.02 of the program and revokes earlier versions. The program (referred to as “eSocial”) reflects changes to a variety of forms. The resolution did not mention any changes to the implementation schedule for the eSocial program: 

  • 1 January 2018 for companies with revenues above R $ 78 million (reais)
  • 1 July 2018 for other companies and taxpayers

A test environment will be available until 1 July 2017.

Also in late May 2017, an updated version of recordkeeping rules for the substitute social security contribution (EFD-Reinf) was published. EFD-Reinf is being developed to complement eSocial.


Read a June 2017 report (Portuguese) prepared by the KPMG member firm in Brazil

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