Alerts
The Ministry of Labor and Employment updated the amount of administrative fines, excluded the possibility of discounts, and published a new version of the eSocial Guidance Manual
The amount of administrative fines resulting from assessments by the Labor Inspection Services was updated, and the Ministry of Labor and Employment also promoted significant changes to the rules related to violations regarding information provided through the eSocial system, as per its Ordinance No. 1,131/2025. The most significant change refers to the exclusion of discounts of 20% to 40% on the amount of administrative fines, when the irregularity was remedied by the employer after the initiation of the inspection procedure or spontaneously, respectively.
For events occurring between January 1st, 2020, and July 3rd, 2025, a transitional rule was stipulated, with a 40% (forty percent) discount being applied on the final amount of the respective fine, regardless of the case.
These changes reinforce the greater severity with which the Ministry of Labor and Employment will act in monitoring compliance with obligations related to the eSocial system, requiring greater effort from companies with their internal processes and labor routines.
Companies can be fined for both omitting mandatory information and events and for incorrectly recording such information and events. Because fines have variable calculation criteria, linked to the number of affected workers, potential penalties can reach significant amounts, especially if any non-compliances are repeated across multiple accounting periods.
We also inform you that the updated version of the eSocial Guidance Manual (MOS) was made available on July 10th, 2025, with new guidelines for the correct submission of events – including those related to labor claims and applicable social security charges (S-2500 and S-2501). The manual is available on the Gov.Br Portal.
Our team is available to provide clarification on these changes and help you ensure your processes comply with current regulations.