From next month, employers will be able to start testing the use of the Digital FGTS, which will become mandatory in January 2024.

Digital FGTS is a set of computerized systems that aims to facilitate the collection of FGTS by employers and ensure that the amounts are correctly deposited in workers’ accounts. With it, employers can issue personalized forms, consult statements, request compensation in an agile way, among others.

The new system changes the payment due date to the twentieth day of the following month, using PIX (brazilian instant payment) as the exclusive payment method. It should be noted that this legislative alteration, which came about with the enactment of Law No. 14,438/2022, will only take effect for taxable events occurring as of the start date of the Digital FGTS.

The Digital FGTS will be fed by eSocial (Digital Bookkeeping System for Tax, Social Security and Labor Obligations), which makes it important to pay attention to the data provided by employers. In addition, from the start of the Digital FGTS operation, failure to pay the amounts due on the due date may have an immediate impact on the issuance of the CRF. Therefore, it is important that the employer fulfills its obligation to pay on time.

Before the full implementation of FGTS Digital, there will be a testing period called Limited Production Phase. This period will take place between 16/08/2023 and 03/11/2023 and will allow employers to perform registrations, simulate payments and familiarize themselves with the system. Although it is a simulated environment (testing period), the registration made by the employer on the Digital FGTS Portal will use the secure credentials of the Gov.br Portal and will already become valid for when the Digital FGTS is officially implemented.

During Limited Production, tests will be done with real eSocial data, but the guides generated will not have legal validity. During this period, FGTS payments continued to be made through the Conectividade Social system (CAIXA system).

Employers will be able, with the new system, to register powers of attorney, granting powers so that third parties on their behalf can access the Digital FGTS and carry out the procedures.