S-1200 - Compensation

Periodic event. This event layout provides detailed payroll information of each company employee or non-employee for the specified competency period (month and year).

Information recorded in compensation events remains outstanding until after an event to close the competency period is sent to eSocial.

General Rules

Here are several general rules that apply to Compensation and Miscellaneous Payments event layouts:

• S-2200 and S-2300 events are preconditions for S-1200 - Compensation and S-1210 - Miscellaneous Payments events, as they collectively identify the payees (employees and non-employees) and their employment information needed for filing these two payroll events.

• A company needs to be associated with a wage types table on the Application Fundamentals: (BRA) Company Details BRA Page in order for S-1200 and S-1210 events to be created for it. Information that is entered on the Run Types Page and Health Data Page of the Wage Types Table component is used in S-1200 and S-1210 event processing.

• S-1200 and S-1210 events are keyed by company, national ID CPF and eSocial reg number of the employee, and payroll period.

  As a general rule, only one S-1200 event and one S-1210 event are sent for the same company and employee for any given period. If the employee has more than one active employment relationship (more than one EMPL_RCD) with the same company, the payroll amounts of all jobs are summed and that total amount will be reported to the government.

  An exception to this rule is when S-1200 and S-1210 events need to be created for run types with different payroll types (annual or monthly). For example, it is common that employees receive the annual 13th month salary payment in addition to other monthly payments for the month of December. In this case, one S-1200 event will be created for the run type with the annual payroll type, and a second one will be created for the run type with the monthly payroll type. The same is true for S-1210 events.

  The relationships between run types, eSocial payroll events, and payroll types are established on the Run Types Page.

• If an employee has another job assignment within the same company recently, and the new job information is not yet included in the S-1200 (or S-1210) event that's created for the employee with his or her current job, the new job information and total payroll amount (for all of the employee’s jobs) will be added and updated in that S-1200 (or S-1210) event if the event has not yet been submitted, and rectified in the event if it has been sent to the government.

• Global Payroll for Brazil supports the S-1200 (or S-1210) event reporting of employees who have multiple employment relationships with different companies (companies that may or may not use Global Payroll for Brazil for payroll event reporting).

• Each S-1200 event and its associated S-1210 event are linked by payslip ID that is issued monthly for each payee. The payroll process assigns a number to each processed payment, and the payment amount declared in the S-1200 event must also have a corresponding net amount to be reported in an S-1210 event (linked to the S-1200 event with the same payslip ID) with the date on which the payment was made.

• If an individual was terminated with a rescission calculation during a competency period, the payroll information will be submitted to the government using either the S-2299 - Termination or S-2399 - Workers who have no employment relationship - End event layout instead of S-1200. The net payment will still be reported using an S-1210 event.

• If the company ID is updated in the job data of an individual after he or she is reported in the eSocial system, it is important that the finalized payroll of that competency period for the old company be reversed or canceled so that an exclusion of the S-1200 (or S-1210) event for the individual can be executed. A new calendar needs be calculated and finalized in the new company so that a new S-1200 (or S-1210) event can be reported to eSocial for the individual and the new company.

• If an action with payroll impact (for example, termination, hire, or bonus pay) occurs in a period for which an S-1200 (or S-1210) event has already been submitted to the government, the S-1200 (or S-1210) event is rectified or excluded as needed provided that the period is not closed (absence of a submitted S-1299 event), or is reopened (presence of a submitted S-1298 event).

  If the period is currently closed, and the S-1200 (or S-1210) event setup allows for processing after period closure, the S-1200 (or S-1210) event can still be rectified or excluded as necessary.

  If the period is currently closed, and the event setup does not allow for processing after period closure, the S-1200 (or S-1210) event will not be generated, and this result will be logged.

  If an action occurs in a period for which an S-1200 (or S-1210) event is not yet submitted to the government, corresponding driver data is updated accordingly and will be used for processing (or reprocessing) the S-1200 or (S-1210) event.

• Retroactive changes (such as outdated union labor conventions, change in absence type from sick to accident, or additional termination payments) pertaining to a closed period can be submitted by running S-1200 (or S-1210) events without the need to reopen the period. Such exceptions are permitted for these action reasons: SEFIP 650, SEFIP 660, and termination complementary information.

• When the payroll event AE process is triggered on eSocial Payroll Events page, it performs checks to make sure that the selected companies are active for eSocial reporting, the specified competency period is equal to or comes after the Adhere to eSocial date (month and year) and is not closed for periodic events, and the selected events are active. If any of these checks fails, the process stops and information is logged.

• The Identify Calendars option is the first processing option for S-1200 and S-1210 events. It is responsible for finding all the applicable calendars needed for creating selected events for the specified competency period and companies. All employees of selected companies and identified calendars who have compensation data within the specified competency period are included in the payroll event process run.

  A calendar needs to satisfy a few requirements to be considered in the payroll event creation process. See the Identify Calendars option description in the Processing Phases and Options section for more information.

  In a simple example where the calculation of a calendar is finalized, an S-1200 event is generated if the Period ID (representing the begin and end dates of the calendar month) is the same as the competency period. An S-1210 event is also created if the payee's payment date falls within the competency period.

  However, if the Period ID or the payment date is not the same as or does not fall within the competency period, for instance:

  • If Period ID or payment date of the payroll entry falls before the competency period, S-1200 or S-1210 is created with the Previous Competency status.

  • If Period ID or payment date of the payroll entry falls after the competency period, S-1200 or S-1210 is created with the Next Competency status.

• After the payroll event AE process is run, process results are available for review on the eSocial Processed Calendars - eSocial Payroll Events Page and eSocial Processed Employees - eSocial Payroll Events Page. These pages contain general information about the calendars that are identified for S-1200 and S-1210 events, and event statuses for each payee who was included in the process for the specified calendar ID and competency period.

  For payees who are associated with calendars that are not in the Finalized (70) or Finalized with Bank (75) calculation status, their S-1200 and S-1210 statuses are set to Awaiting Finalize Calendar. It means that preparation of payroll information for these payees is on hold until their calendar calculations are finalized.

  Note:

  For payees who have multiple employment relationships with the same company, it is important that all their payrolls have already been initiated before the Identify Calendars option is run. Their S-1200 and S-1210 statuses are set to Awaiting Finalize Calendar until all of their associated calendar calculations are finalized (70 or 75).