DCTFWeb and FGTS (monthly payroll)
The monthly payroll obligations of an employer: eSocial, the DCTFWeb with its DARF, and the FGTS deposit. Payroll runs in a fixed order: eSocial first, then the DCTFWeb built from it, then the payments. A problem in eSocial stops the DCTFWeb from closing.
Finn tracks your Brazil deadlines
AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Brazil businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- Every employer
What to file
The month's payroll in eSocial, then the DCTFWeb built from it.
How to file
eSocial and DCTFWeb online; FGTS through FGTS Digital, paid by Pix. AccountsOS does not submit anything to the Receita Federal. The company or its contador files and pays. Finn keeps the deadline on your calendar, reminds you before it falls due and shows the figures from the books that your contador needs.
Payment due
Employee INSS withheld (7.5% to 14%, to the R$8,475.55 ceiling in 2026), employer contributions and FGTS of 8% of pay.
Penalties for missing this deadline
Late filing and payment carry fines and interest.
Filing checklist
- Close the payroll in eSocial
- File the DCTFWeb by the 15th
- Pay the DARF and the FGTS by the 20th
- Send each admission, leaver and pay change to eSocial in the month it happens
- Keep the payment receipts with the month's payroll
Documents you'll need
- Payroll report for the month
- Admissions, leavers and changes in the month
- Pró-labore paid to partners in the month
- Bank details of each employee for salary payments
Common mistakes to avoid
- Treating the 20th as moving later on a weekend: for the DARF and FGTS it moves earlier
- Registering a new employee in eSocial late, which holds up the DCTFWeb
- Forgetting the pró-labore of partners in the payroll
- Paying the FGTS through an old channel instead of FGTS Digital
Never miss a Brazil deadline
AccountsOS tracks every Receita Federal do Brasil and Juntas Comerciais (state commercial registries) through REDESIM deadline and reminds you weeks ahead.
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