Occupational Health and Safety (SST) - Event that makes up the 4th phase of eSocial in 2023. Be aware of the new obligations!

The fourth (and last) eSocial phase has been in force since January this year. This phase is related to Occupational Health and Safety events (SST), applicable to all companies, including those opting for Simples Nacional.

SST is the acronym for Occupational Health and Safety , and concerns a series of legally required rules and procedures for employees and companies to reduce occupational accidents or diseases .

However, from January 2023 who is not regularized, sending this data to eSocial, will be exposed to fines and penalties.

The responsibility of sending the SST in eSocial is the company. Therefore, the personal department and the human resources area need to be aware of the rules and deadlines for these broadcasts.

However, some organizations agree to make the shipping occurs through work clinics, health professionals and occupational safety, accountants or accounting offices.

In such cases, the company must provide a power of attorney and the digital certificate to the authorized person or organization.

Occupational health and safety events to be sent at eSocial OSH have as its main objective to replace the forms used so far for issuance and delivery of the CAT (occupational accident communication) and PPP (social security professional profile).

However, it is clear that there are data belonging to other events not directly related to OSH that help in the composition of the forms mentioned. They are:

• S-2210-Work accident communication;
• S-2220-Worker Health Monitoring;
• S-2240-Environmental Work Conditions-Risk Factors.

Deadlines for sending events

s-2210-Work accident communication: should be recorded until the first business day following the occurrence and, in case of death, immediately. be sent until the 15th (fifteen) of the month following the issuance of correspondent ASO. OBLIGATORY OF OSH events or worker admission/admission. In the case of changes in the initial information, it must be sent until the 15th (fifteen) of the month following the occurrence of the change.

Fines for those who do not send on time

from January/2022 the SST is in force to eSocial, but fines and penalties have extended to January 2023. Companies that do not make data shipments from January 2023 , will be subject to federal government penalties and fines can range from $ 400 to $ 181,284.63 depending on gravity '.

Fines occur according to the requirements that need effectiveness, in case of not informing the admission of the worker, the amount to be paid goes from R $ 402.53 to R $ 805.06, per employee, and may bend of value in case of recurrence.

For companies that do not inform contract changes or the registration data of their employees, the fine can be from R $ 201.27 to R $ 402.54.

However, in the case of medical examinations, periodical, return to work, change of function and dismissal of the employee are not performed, the fines can reach up to R $ 4,025.33.

If the company does not immediately notify occupational accidents that result in the death of the worker or not to inform non -fatal accidents, it receives a fine that varies between the minimum and maximum contribution salary and in case of recurrence, the fine value is doubled.

Collaboration : Paulo Salvador