Brazil: eSocial S-1200 Monthly Cycle & DCTFWeb (May 2026 Reporting Period)

The April 2026 competence period closes with eSocial S-1200 / S-1210 submissions due by 15 May 2026, followed by DCTFWeb consolidation. The 1 January 2026 INSS table (ceiling BRL 8,475.55) and minimum wage of BRL 1,621 are in force throughout the cycle.

Effective Date

• Monthly cycle – 15 May 2026 (April competence)

Published

• Standing obligation under Receita Federal IN

Key Points

• eSocial S-1200 and S-1210 due 15 May 2026 for April competence.
• DCTFWeb consolidation runs after eSocial closure; federal contributions (INSS, IRRF) due by the 20th.
• FGTS (8% of remuneration) due via Conectividade Social by 20 May 2026.
• IRPF 2026 simplified deduction now exempts up to BRL 2,428.80/month – verify implementation.
• INSS employee progressive table ceiling BRL 8,475.55; employer flat 20% with no cap.

Payroll action

• Submit eSocial S-1200 / S-1210 for April competence period by 15 May 2026.
• Generate DCTFWeb after eSocial closure and remit federal contributions (INSS, IRRF) by the 20th.
• Pay FGTS via Conectividade Social by 20 May 2026 for April payroll.
• Verify IRPF 2026 progressive table is implemented – exemption now applies up to BRL 2,428.80/month for employees opting for simplified deduction.
• Review eSocial vendor for any S-1.3 layout patches released in April–May 2026.

eSocial portal