Digital FGTS: a revolution in management and payment

Digital FGTS: a revolution in management and payment

The Severance Indemnity Fund (FGTS) is one of the fundamental guarantees for Brazilian workers, and its management is about to become more efficient and accessible than ever. With the arrival of FGTS Digital, scheduled for January 2024, the process of calculating, paying and managing the FGTS will be completely transformed. In this article, we'll explore the main features of this new system and how it will impact employers and workers.

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Home: scheduled for January/24 (tests from 13/08 to 03/11/23)

In order to calculate the FGTS fine, FGTS Digital has a feature that helps the employer to compile the entire remuneration history of the worker's linked account, according to the following chapter 04 - Remuneration for termination purposes.

• Due Dateby the twentieth day of the month following the month in question;
• Collectionthrough FGTS Digital;
• New system portal: gov.br/fgtsdigital.
• CRF: Only issued with up-to-date payments;

Registering powers of attorney:(in the SPE - Electronic Power of Attorney System) and grant powers so that their representatives can access the Digital FGTS and carry out procedures.

O CPF as one of the essential elements of employee identification (In the Digital FGTS, the employee will be identified exclusively by CPF. There will no longer be any need to generate or use workers' PIS numbers. CAIXA will unify workers' current linked accounts with their CPFs).

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Some facilities:

• Issuing quick and/or personalized invoices;
• Consult statements of payments made;
• Individualization of payment statements;
• Checking for outstanding debts;
• Payment of the indemnity fine based on the remuneration due for the entire period worked

O PIX was chosen as the FGTS payment .

Form of Access: the employer must register an account on the portal gov.brand access through the digital certificate.

In order to access the FGTS Digital with a digital certificate, the user must register with the gov.br and link/register the CNPJ to your login, according to the guidelines in the service page. You can use the following certificates:

• A1 certificate - signature is stored on the user's own computer.
• A3 certificate - are stored on portable media such as USB tokens or chip cards.

• FGTS Digital access profile: Legal Entity Attorney - CNPJ: option to enter the CNPJ of the employer whose data you want to edit and consult. It is necessary to previously register the authorization of the powers to be granted in the FGTS Digital power of attorney module.

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Payment of FGTS on the 13th salary:

In the case of FGTS on the 13th salary advance, it will be paid in the month in which it is paid. To do this, the employer must inform the amount of the advance in the eSocial remuneration event, using a heading (event S-1010 of eSocial) with incidence equal to '12' (FGTS 13th salary calculation basis) in the "codIncFGTS" field.

For the payment of FGTS on 2nd installment of the 13th salary, the Digital FGTS will use the information declared by the employer in the 13th salary slip (annual slip)This will have the same due date as the FGTS for December. The company can generate a separate form with these amounts, or include them with other debts in the same form.

In the annual payroll (13th salary) for eSocial, the employer must inform the total amount due for the 13th salary and other averages that impact this remuneration. It must also include a deduction item for the advance that was paid previously. All the items used must have an incidence equal to '12' (FGTS 13th salary calculation basis) in the "codIncFGTS" field. In this way, the FGTS amount to be paid will only be levied on the net value of these amounts.

Issuance of tax forms: access the FGTS Digital portal, enter your access data, click on "Guide management", then "Quick Guide" and indicate the month for which you want to generate the form. This option will generate a form with all the FGTS due for the selected month. If you want to customize your form, selecting only some workers or a specific establishment, the employer must use the option "Parameterized Guide". In this Parameterized tab you can separate by borrowerYou can also use the "Tax Allocation Code" or "Service Borrower (CNPJ/CPF/CNO)" filter. Attention... you must register in event S-1020.

Generate a guide only one establishment (branch): After accessing FGTS Digital, in the "Management of forms" menu, the employer must use the "Parameterized form" option and enter the competence and CNPJ (14 positions) of the establishment that wishes to generate the form.

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When we analyzed the termination statement, we saw that there were monthly FGTS debits for other periods. It's possible to include everything on the same form:

Using the Parameterized Guide option, the employer can use the "Enrollment" filter to display all the debits for a given relationship. All the monthly and severance pay amounts will appear (including compensatory damages - FGTS fineThe employer will be able to select all of them and include them on a single form. Late payment charges will be calculated separately for each accrual (month) due.

It should be noted that only values declared in eSocial will be displayed from the start of operation effective FGTS Digital. Any values payable previous the start of FGTS Digital must be paid via GFIP CAIXA/Social Connectivity.

Only the calculation of the Compensatory Indemnity (FGTS fine), generated on termination, can be changed directly in FGTS Digital, through the "Remuneration for Termination Purposes" module.

Terminations that give rise to FGTS withdrawal entitlements generate FGTS amounts. termination" type. When the FGTS fine (40% or 20%) is due, a "termination pay" history will also be generated for this calculation. O FGTS due date like "termination" occurs within 10 days of the date of dismissal (D+10).

Attention:

FGTS as of January /2024 must use the Digital FGTS for payment. Debts up to December/2023 will continue to be paid via (SEFIP/GRRF/Social Connectivity).

Here are some examples:

• Monthly FGTS for December/2023: payment will be made via SEFIP/CAIXA, due by 07/01/2024.
• Severance pay for a termination that took place on 26/12/2023: payment will be made via GRRF/CAIXA, due on 05/01/2024.
• Monthly FGTS for January/2024: payment will be made via FGTS Digital, due by 20/02/2024.
• Termination FGTS for a dismissal that took place on 02/01/2024: payment will be made via FGTS Digital, due by 12/01/2024.

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You no longer need to generate a key to withdraw your FGTS:

The contractual information/modifications reported to eSocial will be passed on to CAIXA via FGTS Digital. For this reason, it will not be necessary to use a key to withdraw FGTS.

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Consult a worker's FGTS statement:

On the FGTS Digital home screen, the user will find the "Employer Consultations" module, which will allow them to consult all workers (active, dismissed and on leave at that time) in the "FGTS Consultation by Relationship". This option also allows you to select a particular worker and check all the history of FGTS paid and due.

The "Consolidated Employer's FGTS Consultation" option displays reports by competence, detailing the amount collected and the amount outstanding for the month.

The "Consultation of Employer Pending Payments" option displays the amounts that have already been declared in eSocial, but which have not yet been paid by the employer in FGTS Digital.

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