Brazil: Electronic Labor Domicile To Become Mandatory As Of March

Brazil's Electronic Labor Domicile (DET), enacted by Decrees 10.854/2021 and 11.905/2024 and by Ordinances MTE 3.869/2023 and MTP 671/2021, is the new system managed by the Labor Inspection Subsecretariat (SIT) of the Ministry of Labor (MTE). It was developed to comply with the provisions of Article 628-A of the Brazilian Labor Code, which instituted electronic communication between labor inspectors and employers.

This online tool (accessed via login to gov.br) is mandatory for all individuals and companies subject to MTE inspections, whether or not they have employees on their payroll. Access is also possible for third parties authorized by employers, authorized through the Electronic Power of Attorney System.

According to the manual prepared by SIT, the aim of the DET is "to provide greater publicity and efficiency to the relationship between the Public Administration and the administered, through the digitization of services, in order to increase the security and transparency of the information transmitted and reduce the duration of the process and operating costs."

With the implementation of the DET, employers will have to establish procedures for monitoring and accessing the electronic mailbox, and adopt the necessary measures in a timely and appropriate manner. This will be important, as all official communications from the MTE regarding administrative procedures—including notifications of inspections and infraction notices—will be carried out electronically, so notifications will no longer come via the official press or by post.

Main Functions

Among the key functions of the DET are:

• Notifying an employer of administrative acts, tax procedures, summons, notifications, decisions issued in administrative litigation and notices in general;
• Allowing an employer to send documentation required as a result of administrative or inspection procedures, as well as to present defenses and appeals within the framework of the processes;
• Setting deadlines to meet requirements set in administrative procedures or inspection measures;
• Allowing issuance of certificates, including those related to administrative infractions, Severance Indemnity Fund (FGTS) debts, and compliance with labor obligations;
• Providing tools for preparing a labor self-diagnosis, and for assessing occupational health and safety risks;
• Providing consultation on labor legislation;
• Simplifying procedures for paying fines and labor obligations;
• Allowing an employer to consult information on inspections registered within the Federal Labor Inspection System, as well as on the processing of labor administrative proceedings; and
• Providing guidance, information and advice on compliance with labor legislation.

In addition, the Electronic Labor Inspection Book (eLIT), which replaced the printed version, can now be accessed via DET.

Employers' Responsibilities Under the DET

From the implementation of the DET, it will be the employer's responsibility to:

• Maintain access to an internet service provider and as well as the computer used for electronic transmissions;
• Consult the DET regarding communications to their mailbox;
• Verify the transmission and ensure the receipt of petitions and documents by the DET; and
• Inform and maintain at least one e-mail address, to enable the automatic sending of messages with alerts addressing the existence of communications, to be received through the DET mailbox.

It will also be the employer's responsibility to comply with deadlines, as well as being responsible for the content and integrity of files sent to the DET.

Schedule

The DET platform is already open for registration, but the mandatory use of the system, according to SIT Notice 01/2024, will follow the following schedule:

• From March 1, 2024: Employers and entities in eSocial Group 1 (annual revenue of more than R$78 million) and Group 2 (revenue of up to R$78 million, and not opting for Simples Nacional).
• From May 1, 2024: Domestic employers and employers and entities in eSocial Group 3 (opting for Simples Nacional and non-profit entities) and Group 4 (public agencies and international organizations).

The Employment & Benefits team at Tauil & Chequer Advogados in association with Mayer Brown is available to assist companies in answering questions related to this sensitive matter.

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