Brazil: Occupational Health and Safety and eSocial Updates

June 25, 2021
2 mins read
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Occupational Health and Safety or Saúde E Segurança No Trabalho (SST) refers to the standards and legal procedures required to minimize or eliminate the risk of accidents or occupational injuries. The Ministry of Labor and Employment regulates SST.

SST is managed as an independent department inside Brazilian companies. Although it is not related to payroll, it will integrate with eSocial, the Brazilian online government platform.


The Brazilian government launched eSocial to control and monitor business operations regarding payroll, taxes, employee and employer data,  Health and Safety issues on a single platform.

Going forward, aspects of  SST legislation will be closely monitored on eSocial, as the Brazilian government strives to understand better these issues and how they are handled in the corporate environment.


SST is part of the fourth eSocial implementation phase, and it is scheduled as below. Please note that although Group 1 was expected to be implemented in June 2021, this was delayed.


Group 1:

Includes companies with annual revenues exceeding BRL 78 million.

 Group 2:

Includes business entities with revenue in 2016 below BRL 78 million and who are not opting for Simple National, a shared tax collection and inspection regime applicable to micro and small businesses.

Group 3:

Includes employers opting for Simple National, individual employers (except domestic), rural producers, and non-profit entities.

Group 4:

Includes public bodies and international organizations.


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