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Employer's tax and labour reporting obligations related to payroll

The employer has several reporting obligations on hiring which are outlined in 5.2.

Employers are subject to reporting obligations to the Brazilian Tax and Social Security Authorities, as detailed below:

1. Ìý

   •ÌýÌýÌýÌý CAGED (General Registry of Employment and Unemployment)

2. Ìý

   Monthly submission of the number of hirings, dismissals, and current employees, submission is carried out with the e-Social system (see 1.2).

3. Ìý

   •ÌýÌýÌýÌý RAIS (annual information regarding employment relationship)

4. Ìý

   Annual submission of employees' information carried out with the e-Social system (see 1.2).

5. Ìý

   •ÌýÌýÌýÌý DCTFWeb

6. Ìý

   This is a module of the Public Digital Bookkeeping System (SPED), through which taxpayers report debts of social security contributions and contributions to third parties.

7. Ìý

   The system generates the tax collection document that allows the payment