# DCTFWeb and FGTS (monthly payroll)

Country: Brazil
When: DCTFWeb by the 15th of the next month (next business day if not one); its DARF by the 20th, moved earlier when the 20th has no banking hours. FGTS by the 20th, moved earlier to the previous business day.

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.

## 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.

## What happens if you miss it

Late filing and payment carry fines and interest.

## Submission 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 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

Source: https://www.gov.br/pt-br/servicos/emissao-de-guia-para-recolhimento-do-fgts-atraves-do-fgts-digital