The eSocial (Digital System for the Recording of Tax, Social Security, and Labor Obligations) continues to be a fundamental tool for Brazilian companies in 2025. Its main mission is to unify the submission of labor and tax data to the government, promoting greater transparency and efficiency.

However, this year brings a series of relevant updates that require attention. Among them are the replacement of the DIRF (Declaration of Income Tax Withheld at Source) and the inclusion of new mandatory data.

If you are a manager or business owner, this content will help you understand how these changes impact your company and how to adapt to the new system requirements.

What is eSocial and why is it important for your company?

eSocial aims to centralize all tax, social security, and labor information of companies in a single system. This facilitates compliance with legal obligations and reduces data duplication.

Among the most important information that must be submitted are:

• Payroll: Detailed salaries and deductions;

• Employment links: Hiring and dismissal of employees;

• Social Security contributions: Data submitted to the INSS;

• FGTS: Information about Guarantee Fund deposits;

• Work accident notifications: Mandatory communication of incidents.

  
  

Important changes in eSocial in 2025

This year brings significant transformations in eSocial that will directly impact business routines.

1. Replacement of DIRF

Starting in 2025, the DIRF will be discontinued. The last submission will occur in February of this year, referring to the calendar year of 2024. The information that was previously declared in DIRF will now be transmitted via eSocial and EFD-Reinf (Digital Tax Reporting of Withholdings and Other Tax Information).

2. Inclusion of New Data

Now, eSocial will require additional information, such as:

• Child support;

• IRRF deductions (Withholding Income Tax);

• Information about dependents;

• Health plan reimbursements;

• Supplementary pension;

• Corporate health plans.

3. Labor Changes and Working Hours

The Portaria 3.665/2023 brings an important change: companies in the commerce sector must now collectively negotiate working hours with unions, especially for schedules on Sundays and holidays.

The new rules guarantee:

• Organized schedules with mandatory rest at least once a month;

• Detailed recording of working hours in the system;

• Protection of the balance between personal and professional life of workers.

  
  

Benefits of Updates in eSocial

The changes in 2025 bring various advantages for companies, including:

• Data centralization: Avoids duplication of information with the integration to EFD-Reinf;

• Greater compliance: Reduction of tax and social security errors;

• Automated validation: Automatic identification of inconsistencies;

• Process automation: Simplification in the submission of tax and labor data.

  
  

How to prepare for the changes in eSocial?

1. Audit your processes: Check if all labor and tax data are up to date;

2. Train the team: Prepare the professionals involved in data submission;

3. Automate operations: Invest in systems that integrate the submission of tax information;

4. Validate the data: Ensure that the information is correct before submission;

5. Monitor updates: Stay alert to new instructions from the Federal Revenue.

Conclusion: The Importance of Adapting to the New eSocial

The year 2025 marks a significant transition in eSocial, with the extinction of the DIRF and new requirements that expand the responsibilities of companies. Keeping updated with these changes is essential to ensure tax and labor compliance, as well as avoid fines and penalties.

If you seek an efficient way to deal with these changes, count on Beorange. Our specialized consultancy can help your company adapt to the new scenario, with technical and strategic support for efficient tax management.