e-Social, which is a project of the Brazilian Federal Government that aims to unify the information regarding employees, implemented the obligation of creation and submission of health and safety events for Group 1 companies. As established by Joint Ordinance SERFB/SEPRT/ME nº 71, of June 29, 2021, these are:
S-2210 – Workplace Accident Communication;
S-2220 – Worker Health Monitoring;
S-2240 – Environmental Conditions of Work – Harmful Agents.
e-Social is divided into four groups. These are:
Group 1: companies with annual sales of over 78 million.
Group 2: business entities with revenues up to 78 million in the year 2016 and that are not opting for Simples Nacional. (Simples Nacional is a simplified taxation system designed for mini or small Brazilian businesses)
Group 3: individual employers (except domestic) opting for SIMPLES, individual rural producers and non-profit entities.
Group 4: public bodies and international organizations.
As of October 13, 2021, only companies with annual revenues above 78 million must submit these events.