S-1300 - Employer Union Contribution
Important:
This eSocial event is no longer being used.
Periodic event. This event layout reports the union dues of companies and identifies if these contributions are compulsory or voluntary in nature.
For compulsory union contributions, events are expected once a year, usually in January. As for voluntary union contributions, events are not expected on a regular basis; they should be submitted when contributions are made according to the agreements signed with respective unions.
General Rules
Here are several rules for the Employer Union Contribution event:
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The S-1300 event can be processed together or independent of (before or after) the S-1200 and S-1210 events in a competency period as long as the period remains open.
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When the S-1300 event is selected to run on the eSocial Payroll Events page for a specified period and list of companies, the system performs checks on each selected company to make sure that the associated union contribution information has already been entered on the eSocial Employer Union Contrib Page before an S-1300 event can be created.
For annual union contributions, select Compulsory as the contribution type. For monthly union contributions, select assistance, associative, or confederate as the contribution type.
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You can enter multiple rows of union contributions for any given company, period and period type that is specified on the eSocial Employer Union Contribution page.
If the information is submitted for a compulsory, annual union contribution, the information (union code, contribution type, and amount) of all rows is included in a single S-1300 event for that company, competency year (month is not needed for annual type event), and annual period type.
If the information is submitted for a voluntary, monthly union contribution, the information of all rows is also included in a single event for that company, competency period (year and month), and monthly period type.
Note:
A maximum of two S-1300 events can be submitted for a company in any given competency period if deemed necessary, one for the annual period type and one for the monthly period type.
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When new union contribution data is added for the first time, an S-1300 event is generated to submit the information to the government. But if the new data is added to a row with existing data that has been submitted previously, a rectification will be generated for the submitted S-1300 event with newly added data. Similarly, if a change (for example, amount change) or deletion (for example, removal of a row of union contribution) is made for data that is already sent to the government, a rectification will be sent to the government for the original S-1300 event. The rectification event contains the receipt number of the original event, and the current union contribution information after the change or deletion is made.
If all rows of union contributions are deleted, an S-3000 - Exclusion event will be submitted to remove the deleted information from the government.
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If the period type of a submitted union contribution for a company is changed from Annual or Monthly, and a monthly union contribution for the same company and competency period is already submitted to the government, the system submits an S-3000 - Exclusion event to delete the annual type event, and a rectification event for the original S-1300 monthly event. The rectification event contains the receipt number and the current union information of the original event, plus the new information that was previously grouped as annual type contribution.
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