Caixa Econômica Federal (CEF) published Circular Letter n° 893 for regulation of temporary suspension of mandatory FGTS collection regarding March, April and May 2020, in addition to provide guidance on employers about the subject. The circular letter was published after edition of Provisional Measure 927.
The circular letter emphasizes that employers may use the prerogative of temporary suspension, including for household employees, regardless of previous admission. However, the requirement for declaring information up to the 7th day of each month was maintained, through the Conectividade Social or eSocial online portals, according to the case.
When the suspension period for FGTS collectability is terminated, employers may opt for installment plans of due amounts up to six installments, in other words, up to December 2020, as previously provided by MP 927. However, the minimum amount cannot be applied to installments: the full amount must be split equally, and may be anticipated at the employer’s interest (domestic or otherwise).
In case of termination of the work contract during suspension of collection or payment in installments, the measure loses effect and the employer is required to collect the amounts, including eventually expired installments. In both scenarios, there is no incidence of fines or charges, provided the payment is done within legal deadlines established.