The Ministry of Labor and Employment (MTE) has published notice nº 01/2024 regulating the registration of companies in the Electronic Labor Domicile (DET) system.

The DET will enable electronic communication between labor inspectors and employers, simplifying labor processes. The platform aims to inform administrative acts, tax actions, subpoenas and notices, promoting security, transparency and reducing operating costs.

As of March 1, 2024, the use of DET will be mandatory for employers in eSocial groups 1 and 2, according to the schedule established in SIT Notice no. 01/2024. Large companies, with revenues of more than R$78 million in 2016, and other companies, business entities with revenues of up to R$78 million in 2016, as well as companies that were not opting for the Simples Nacional regime until July 1, 2018, are included in the first and second groups.

For eSocial groups 3 and 4, and domestic employers, the obligation begins on May 1. Group 3 includes companies that opted for the Simples Nacional tax regime on July 1, 2018, individual employers (except domestic), rural producers and non-profit organizations. Group 4 includes the public administration and international organizations that act as public entities at the federal level.

The DET does not require publication in the Official Gazette (DOU) or sending communications by post. Access is online, compatible with any operating system, requiring only a web browser and authentication via Login gov.br.

Failure to consult the electronic communications will imply tacit acknowledgement. It is therefore essential that all employers access the DET and update their registrations within the regulatory deadline.

Even for companies without employees, registration is mandatory.