S-1280 - Complementary Information to Periodic Events

Periodic event. This event layout provides payroll tax relief information that is used in the calculation of companies' social security contributions on salary payments.

This event reports payroll unburdening information about companies to the government. If a company is partially replaced, it needs to submit to the authority the percentage of payroll tax reduction on a monthly basis using the S-1280 event. If it is fully replaced, submit the event with the zero tax reduction percentage monthly also.

General Rules

Here are several rules for the Complementary Information to Periodic Events event:

• 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) of selected companies 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 for further user actions.

• The payroll tax exemption setup for companies’ establishment headquarters on the PeopleSoft Human Resources Administer Workforce: Additional Info - Brazil Page determines if and how S-1280 events are created. Suppose that the payroll event AE process is invoked to create an S-1280 event for a selected company and competency period, the process looks up the company’s establishment headquarter row that pertains to the competency period, and:

  If the Other Sectors field value is set as Fully Replaced in its establishment headquarter, the system submits an S-1280 event. Here is an example of the data captured in this event:

  • The IndApuracao tag: 1 (monthly)

  • The perApur tag: Competency year and month

  • The indSubstPatr tag: 1 (fully replaced)

  • The percRedContrib tag: 0 (tax reduction percentage number)

  In addition to monthly S-1280 events, a company needs to report tax exemptions annually as well (for 13th month salary for instance). The system checks the payroll tax exemption record that is entered on the eSocial Payroll Tax Exempt BRA Page for the company and competency period. If the record exists and the period type is set to Annual, the system submits an S-1280 event for the annual type information on the competency month. Here is an example of the data captured in this event:

  • The IndApuracao tag: 2 (annually)

  • The perApur tag: Competency year

  • The indSubstPatr tag: 1 (fully replaced)

  • The percRedContrib tag: 0 (tax reduction percentage number)

  If the Other Sectors field value is set as Partially Replaced in its establishment headquarter, the system extracts the period type and tax reduction percentage information that is entered on the eSocial Payroll Tax Exempt BRA Page for the company and competency period, and populates it in the event. If the tax reduction percentage is not filled out for partially replaced company headquarters, the process for creating the S-1280 event cannot continue and a log will be generated as a result. Here is an example of the data captured in an S-1280 event for the Monthly period type:

  • The IndApuracao tag: 1 (monthly)

  • The perApur tag: Competency year and month

  • The indSubstPatr tag: 2 (partially replaced)

  • The percRedContrib tag: (tax reduction percentage number)

  Here is an example of the data capture in an S-1280 event for the Annual period type:

  • The IndApuracao tag: 2 (annually)

  • The perApur tag: Competency year

  • The indSubstPatr tag: 2 (partially replaced)

  • The percRedContrib tag: (tax reduction percentage number)

• If incorrect information is submitted to the government, rectifications of S-1280 events can be sent (for example, through deleting, changing or adding new tax exemption information, changing headquarters, or changing tax exemption rules in the headquarter) for periods when the changes occurred. The receipt number of the S-1280 event pending correction along with the data change will be included in the rectification event.

  • If the change is not on the period type or tax reduction percentage, nothing happens.

  • If the data has not been submitted to the government previously, it will be updated in the driver records and be reported in the next S-1280 event created for the same company and period. No rectification will be created.

• If the tax exemption information is deleted (for example, removal of header information or all information, or changing to a different period) from the eSocial Payroll Tax Exempt BRA page after the information was previously submitted to the government, an exclusion of the S-1280 event will need to be created.

  If an exclusion is created by mistake and has been reported to the government successfully, to undo the mistake you need to reenter the correct data on the page so that a new S-1280 event with that data can be submitted to the government again. If, however, the exclusion (created by mistake) has not yet been reported to the government, it will be replaced when the correct data gets updated in the driver records.

• Global Payroll for Brazil can undo exclusions and rectifications that are created by mistake, as long as if they are not yet submitted to the government.