The eSocial Event Catalog in English (S-1000 to S-8299)

● Updated August 19, 2026 · 2026 figures — Brazil revises payroll tables every January

eSocial eventos (events) are the structured XML messages every Brazilian employer must transmit to the government to report hires, payroll, leave, workplace safety, and terminations. The current layout, version S-1.3, contains 50 active events, and this page catalogs all of them in English — official Portuguese name, what each event does, and its deadline. There is no official English documentation from the Brazilian government, so this is the reference your finance and HR teams at headquarters can actually read.

Key numbers (verified August 19, 2026)

• 50 active events in the current eSocial layout, version S-1.3 — gov.br/esocial, layout page S-1.3 (NT 06/2026, rev. April 9, 2026)
• S-1.3 has been the production layout since December 2, 2024, approved by Portaria Conjunta RFB/MPS/MTE No. 13/2024 — gov.br/esocial, Technical Documentation
• Day 15 of the following month is the standard deadline for monthly payroll events and most other filings, postponed to the next business day when day 15 is not a business day — gov.br/esocial (MOS S-1.3)
• 10 calendar days from termination date to transmit the termination event S-2299 — eSocial Guidance (MOS S-1.3)
• 1 business day to report a workplace accident (S-2210); immediately in case of death — Lei 8.213/91, art. 22; eSocial Guidance (MOS S-1.3)
• December 20 is the transmission deadline for the décimo terceiro salário (mandatory 13th-salary) payroll — eSocial Guidance (MOS S-1.3)

Freshness note: this catalog reflects the S-1.3 layout consolidated through Nota Técnica No. 06/2026 (revised April 9, 2026) and the eSocial manual (MOS) consolidated through Nota Orientativa 11/2026. Deadlines are structural and rarely move, but penalty amounts and the tax tables that sit behind these events (INSS, IRRF) are adjusted every January — treat everything here as valid for 2026 and re-check in January 2027. For the full compliance picture around eSocial (what it is, who the government actors are, how it connects to DCTFWeb and FGTS Digital), start with our eSocial guide for foreign companies.

What eSocial events are, and how this catalog is organized

An eSocial event is a single, versioned XML message about one fact — one hire, one month of pay for one company, one accident. Events are not forms you fill in a portal; they are transactions your payroll system (or provider) transmits via webservice, each validated against the layout and either accepted (with a receipt number) or rejected.

The layout groups events into families, and the family determines the rhythm of the obligation:

• Table events (S-1000 series): the employer's configuration — who you are, your establishments, your pay codes. Sent once, updated when something changes.
• Periodic events (S-1200 series): the monthly cycle — payroll, payments, and the closing event that locks the month.
• Non-periodic events (S-2xxx): triggered by facts — a hire, a contract change, a leave, a termination.
• Health & safety (SST) events: accidents, occupational exams, and hazardous-exposure reporting.
• Totalizer events (S-5xxx): returns generated by the government system, not sent by you — the calculated tax bases that feed the DCTFWeb tax return and FGTS Digital.
• Special events: labor-lawsuit reporting, event deletion, and two events transmitted by the Labor Courts themselves.

A note on sequencing before the tables: eSocial is strictly hierarchical. A payroll event for a worker who has no hiring event is rejected. A pay item not registered in your pay-code table is rejected. We cover the dependency chain in detail below, because it is the single most common source of month-end firefighting.

Table events: your company's configuration (S-1000 to S-1070)

Table events define the employer, its establishments, and its payroll vocabulary. They must exist before any event that references them, and errors here silently corrupt every downstream calculation.

S-1010 — the pay-code table (deep dive)

S-1010 is sent when payroll is first implemented and whenever a new pay item is created — a new allowance, a new bonus type, a new deduction. Each rubrica (pay code) carries three incidence flags: does it enter the INSS base, the IRRF base, the FGTS base? Misconfigured flags are the number-one cause of divergence between your internal payroll, the DCTFWeb tax return, and FGTS Digital — the payroll looks fine, but the government-calculated tax comes out different. Two failure modes to watch: a pay code with a suspended tax incidence must point to a proceeding already registered in S-1070, or the compensation event is rejected; and a code created mid-month but transmitted after the payroll event that uses it causes the whole payroll transmission to fail. Fixing S-1010 retroactively means reopening closed months (S-1298), so get this table reviewed by a specialist before go-live.

Periodic events: the monthly payroll cycle (S-1200 to S-1299)

The monthly rhythm is fixed: compensation and payment events are due by day 15 of the following month, and the closing event S-1299 locks the month by the same date. When day 15 is not a business day, the deadline moves to the next business day (per the eSocial manual, MOS S-1.3). The 13th-salary payroll has its own deadline: December 20.

For most foreign-owned subsidiaries, the events that matter every single month are exactly three: S-1200, S-1210, and S-1299. S-1260/S-1270 are sector-specific; S-1202/S-1207 are public-sector only; S-1280 applies only under special tax regimes (but forgetting it in a payroll-tax-relief company means employer INSS is assessed at the full rate).

S-1200 — monthly compensation (deep dive)

S-1200 is the payroll itself: for each worker, every pay item due for the month, referencing the pay codes in S-1010. It is sent once the month's payroll is calculated, and must land before the S-1299 close. The most common rejections: a worker with no prior S-2200/S-2300 registration, a pay code missing from S-1010, and duplicate compensation in the same month. A subtler miss: workers on leave who are still owed compensation must appear. If S-1200 is late, the close is late, and the entire tax chain behind it (DCTFWeb, DARF, FGTS) slips — see what a delay actually costs below. To model what each of these payroll lines costs the company beyond gross salary, use our Brazil employee cost calculator.

S-1299 — closing the month (deep dive)

S-1299 is transmitted after all compensation and payment events for the month are in. It is not a formality: the close is what generates the consolidated tax totals (S-5011/S-5012/S-5013) that populate the DCTFWeb tax return and FGTS Digital billing. Common failure: the close is rejected because of pending events — one worker with an inconsistent record blocks the entire company's month. If the close is late, DCTFWeb is late, and the company pays fines and interest on the tax side. After any reopening (S-1298), a new S-1299 must be sent — forgetting it leaves the month pending and the tax return stale, which teams discover weeks later.

Non-periodic events: the employment lifecycle (S-2190 to S-2420)

Non-periodic events are triggered by facts, and this is where the two hardest deadlines in eSocial live: hiring must be reported before day one, and termination within 10 calendar days. Everything else generally follows the day-15 rule.

Two lifecycle traps worth flagging for headquarters. First, S-2205 vs. S-2206: data about the person (address, marital status) goes in S-2205; data about the contract (salary, position, hours) goes in S-2206 — a raise filed after that month's payroll creates a base inconsistency. Second, category changes for non-employee workers are not an "edit": switching an intern to an employee, or changing a contractor's category, requires ending the record (S-2399) and starting a new one (S-2300 or S-2200).

Public-entity benefit events (S-2400 to S-2420)

These six events exist only for public bodies that run their own pension regime (RPPS). A foreign-owned private subsidiary will never transmit them, but they are part of the 50-event catalog:

S-2200 — hiring (deep dive)

S-2200 must be accepted by the end of the day before the employee starts working — Brazil's answer to informal employment, and the deadline that most often surprises foreign HQs used to running onboarding paperwork in week one. Filing after the start date is an "extemporaneous admission," fined under article 47 of the CLT: R$ 3,101.73 per worker (R$ 827.13 for micro and small companies) at the values set by Portaria MTE No. 1,131/2025, in force since July 4, 2025. The other classic rejection is data mismatch with the federal CPF database (qualificação cadastral) — name, birth date, or CPF that don't match government records bounce the event, so pre-validate every candidate's data days before the start date. Escape hatch for genuine last-minute hires: S-2190, the preliminary registration, satisfies the day-before deadline with just CPF and dates, with the full S-2200 completed afterwards.

S-2230 — temporary leave (deep dive)

S-2230 covers illness, accident, maternity leave, and other absences, and its deadline ladder is the trickiest in the catalog: short medical leaves (up to 15 days) can be reported with the monthly batch, but a leave that passes 15 days must be reported by the 16th day — the point where responsibility for pay shifts toward the INSS benefit system. The counting trap is fractional leave: separate absences for the same cause totaling more than 15 days within a 60-day window also trigger the 16th-day deadline, and payroll teams routinely miscount it. The other operational killer is forgetting to report the return from leave: an open leave blocks payroll consistency and blocks a termination (S-2299) if the employee later exits.

S-2299 — termination (deep dive)

S-2299 closes an employment relationship and must be transmitted within 10 calendar days of the termination date — uniquely, if day 10 falls on a weekend or holiday, the deadline moves backward to the previous business day. It carries the termination reason and every severance item, and the reason code has real consequences: it determines which FGTS guides are issued, whether the employee can withdraw FGTS, and unemployment-insurance eligibility. Miss the deadline and you face a fine plus a delayed severance FGTS deposit (FGTS rescisório). Do not confuse the two 10-day clocks: the eSocial event deadline and the obligation to pay severance within 10 days under CLT article 477 run in parallel — meeting one does not satisfy the other. Termination costs (severance, FGTS penalty) are one of the biggest deltas between Brazil and US/EU practice; they are covered in our complete Brazil payroll guide.

Health & safety (SST) events (S-2210, S-2220, S-2240)

The three SST events are mandatory for every employer — including a five-person software subsidiary with zero factory floors. This family is where companies that "only have office workers" most often discover gaps in an audit.

(The professional-driver drug test, S-2221, is formally a non-periodic event — see the lifecycle table above — but is usually managed by the same occupational-health workflow.)

S-2210 — workplace accident report (deep dive)

The CAT has the shortest deadline in eSocial: the first business day after the accident, or immediately on death. It is sent for typical accidents, occupational diseases, and — frequently missed — commute accidents (acidente de trajeto), which many managers don't realize are reportable. The event requires medical-attendance data (including the diagnosis code and physician details), so the process breaks when HR only learns of an accident days later; every subsidiary needs an internal same-day escalation rule. A late CAT draws a fine and, worse, creates a paper trail of non-compliance that surfaces in labor litigation and INSS benefit disputes.

S-2240 — hazardous-agent exposure (deep dive)

S-2240 declares, worker by worker, exposure to hazardous agents from the official Table 24 — or the absence of exposure, which is why office-only companies still transmit it. It is due by day 15 of the month after the worker's obligation begins, and must be re-sent whenever exposure conditions change — a transfer from lab to office, a new function, new protective equipment. The event feeds the worker's electronic PPP (the career exposure profile used for special early retirement), so a wrong hazardous-agent code today becomes a pension dispute years from now. Common gaps: forgetting the re-send on function change, and omitting the professional responsible for environmental records. In practice this event requires input from an occupational-health provider (the same firms that run PGR/PCMSO programs); pure payroll teams cannot fill it accurately on their own.

Totalizer events: what the government sends back (S-5001 to S-5503)

Totalizers are returns generated by eSocial, not events you transmit — after processing your payroll and payment events, the system sends back its own calculation of contribution bases and amounts. They have no deadline, but ignoring them is how divergences stay hidden until the tax return.

The operational rule: reconcile S-5001/S-5011 against your internal payroll before the tax return is transmitted. If the government's calculation differs from yours, the cause is almost always an S-1010 incidence flag — and finding it after DCTFWeb transmission means amended returns.

Special events: lawsuits, deletions, and the courts (S-2500 to S-8299)

This family covers situations outside the normal payroll flow: reporting labor-court outcomes, deleting mistaken transmissions, and two events sent by the Labor Courts themselves (introduced in layout S-1.2, in production since November 2023).

Two practical notes. Deleting a periodic event in a closed month requires reopening first (S-1298 → S-3000 → new S-1299) — S-3000 alone is rejected. And S-8200/S-8299 are not events your team will ever send; if one appears in your company's mailbox, it means a court acted because the company didn't, which is a red flag worth escalating immediately.

S-2500 — labor lawsuit reporting (deep dive)

Since labor litigation is a fact of life in Brazil, S-2500 matters more than foreign HQs expect: whenever a labor-court decision becomes final or a settlement is executed, the employer must report the recognized employment periods and calculation bases, per worker and per month, by day 15 of the following month. The hard part is consistency: the reported bases and periods must reconcile with the worker's existing eSocial history, and every month covered by the award must be included — partial reporting is a common audit finding. Keep the division of labor straight: S-2500 carries the facts and bases; S-2501 carries the taxes actually due (sent by day 15 of the month after payment, and only after S-2500 exists); S-2555 then triggers consolidation. After any correction to S-2501, a new S-2555 is required — otherwise the lawsuit's tax return stays stale.

Events that no longer exist (S-2245 and S-2260)

If you are searching for these codes, stop — they are not in the S-1.3 layout:

• S-2245 (Treinamentos, Capacitações, Exercícios Simulados e Outras Anotações — trainings and drills) was removed from the layout; training information migrated into fields of S-2200 and S-2206 (the training reference table survives as a domain table).
• S-2260 (Convocação para Trabalho Intermitente — intermittent-work call-up) existed only through layout version 2.5 and was discontinued; the official S-1.3 layout page itself notes that S-2250 and S-2260 records from the old layouts may be deleted.

Any vendor checklist or blog post that still lists these as active obligations is out of date.

How events depend on each other

eSocial is a dependency graph, and every rejection traces back to a missing or inconsistent upstream event. The canonical sequence for a new subsidiary:

1. S-1000 — the employer itself. Nothing is accepted before it.
2. Tables — S-1005 (establishments), S-1010 (pay codes), S-1020 (tax allocations), plus S-1070 if any tax liability is judicially suspended.
3. Workers — S-2200 for each employee (day before start), S-2300 for non-employees. No compensation event is accepted for an unregistered worker.
4. The monthly loop — S-1200 (accrual payroll) and S-1210 (cash payments), with lifecycle events (S-2206, S-2230, S-2299...) landing as facts occur.
5. The close — S-1299 by day 15 locks the month and triggers the totalizers.
6. Government returns — S-5001/S-5002/S-5003 per worker, then S-5011/S-5012/S-5013 per company, which populate DCTFWeb and FGTS Digital.
7. Money and declarations — the social security/IRRF payment slip (DARF) is due by day 20 of the following month (Law 8,212/91, art. 30, as amended by Law 11,933/2009), and the DCTFWeb return must be transmitted by the last business day of the following month (IN RFB 2,248/2025). Since January 2025, DCTFWeb is the single federal tax return, having absorbed the old DCTF (IN RFB 2,237/2024).

So the calendar every controller should internalize is: close eSocial by day 15 → pay the DARF by day 20 → transmit DCTFWeb by the last business day. A slipped S-1299 pushes the whole chain and converts a reporting delay into fines and interest on actual tax. The full month-by-month obligations calendar — including FGTS, vacation, and 13th-salary timing — is in our Brazil payroll guide.

The dependency graph also explains the classic rejection cascades:

• Payroll rejected → check the worker exists (S-2200/S-2300) and pay codes exist (S-1010).
• Compensation with suspended tax rejected → the proceeding wasn't registered in S-1070 first.
• Termination rejected → an open leave (S-2230) was never closed with a return date.
• Reinstated employee's payroll rejected → S-2298 wasn't sent, so the system still considers the worker terminated.
• Deletion of a periodic event rejected → the month must be reopened (S-1298) first.

If your company does not yet have a Brazilian entity and this graph is a preview of what you'd be signing up for, weigh the alternative in our EOR vs. own entity comparison — under an EOR, all 50 events are the provider's problem.

FAQ

How many eSocial events are there in 2026?

The current S-1.3 layout contains 50 active events, spanning employer tables (S-1000 series), monthly periodic events (S-1200 series), fact-driven non-periodic events (S-2xxx), system-generated totalizers (S-5xxx), and two court-transmitted events (S-8200/S-8299). This page lists all of them.

What is the current eSocial layout version?

Version S-1.3, approved by Portaria Conjunta RFB/MPS/MTE No. 13 of June 25, 2024, in production since December 2, 2024, and consolidated through Nota Técnica No. 06/2026 (revised April 9, 2026). Layout versions change every couple of years and are announced on the official eSocial documentation portal.

Is there an official English version of the eSocial documentation?

No. The English section of the official portal (gov.br/esocial/en) is only a translated navigation shell, last updated in June 2020. All layouts, manuals (MOS), and technical notes exist exclusively in Portuguese — which is why foreign HQs depend on translated references like this one or on a provider that reports in English.

What happens if we transmit an event late?

Late, omitted, or incorrect information is fined under the general rule updated by Portaria MTE No. 1,131/2025 (in force since July 4, 2025): R$ 443.97 per infraction plus R$ 104.31 per affected worker, capped at R$ 44,396.84 — with a 40% discount for infractions committed between January 1, 2020 and July 3, 2025. Late hiring registration has its own, heavier fine (R$ 3,101.73 per worker; R$ 827.13 for micro/small companies), and failure to provide required information is fined at R$ 620.35 (CLT art. 47-A). Beyond fines, a late close (S-1299) delays DCTFWeb and turns into tax interest.

What is the difference between S-2205 and S-2206?

S-2205 changes data about the person (name, address, marital status, education); S-2206 changes data about the contract (salary, position, working hours, workplace). Neither is a correction tool — to fix an error in a past event you rectify the original event, not file a change.

Can we hire someone who starts tomorrow morning?

Yes, via S-2190 (Preliminary Worker Registration): it satisfies the day-before deadline with only the CPF, birth date, and hire date, and is completed afterwards with the full S-2200. Skipping the preliminary step and filing S-2200 after the start date is an extemporaneous admission, fined per worker.

Do events S-2245 and S-2260 still exist?

No. S-2245 (trainings) was removed from the layout, with training data absorbed into S-2200/S-2206 fields; S-2260 (intermittent-work call-up) existed only through layout version 2.5 and was discontinued.

What happens when a deadline falls on a weekend or holiday?

For day-15 deadlines (periodic events and most non-periodic ones), the deadline moves to the next business day (MOS S-1.3). The termination event S-2299 works the opposite way: its 10-calendar-day deadline moves backward to the previous business day. The accident report S-2210 is due on the first business day after the accident regardless.

Sources

Official (Brazilian government):

• eSocial S-1.3 layouts, NT 06/2026 (rev. 04/09/2026) — https://www.gov.br/esocial/pt-br/documentacao-tecnica/leiautes-esocial-versao-s-1-3-nt-06-2026-rev-09-04-2026/index.html
• eSocial Technical Documentation portal — https://www.gov.br/esocial/pt-br/documentacao-tecnica
• eSocial Guidance Manual (MOS S-1.3, consolidated) — https://www.gov.br/esocial/pt-br/documentacao-tecnica/manuais/mos-s-1-3-consolidada-ate-a-no-s-1-3-11-2026.pdf
• Nota Orientativa 04/2021 (S-2220/S-2240 deadlines) — https://www.gov.br/esocial/pt-br/noticias/nota-orientativa-04-2021-traz-alteracoes-no-prazo-para-envio-dos-eventos-s-2220-e-s-2240

Secondary references consulted for deadline practice:

• https://autoatendimento.contmatic.com.br/hc/pt-br/articles/52287323484947-S-2299-Prazo-de-envio-do-evento-de-desligamento-ao-eSocial
• https://aprendo.iob.com.br/ajudaonline/artigo.aspx?artigo=9307
• https://idealsoftwares.com.br/tabelas/tabela.php?id=734
• https://eduseg.com.br/blog/como-fica-exclusao-s2245-treinamentos
• https://grupomodulos.com.br/esocial-altera-prazo-de-envio-das-informacoes-quando-dia-15-nao-cair-em-dia-util/

Get eSocial handled without learning 50 event codes

Garoa runs Brazilian payroll and eSocial end to end for foreign-owned subsidiaries: every event transmitted on time, totalizers reconciled against payroll before the tax return goes out, and reporting your HQ can read — in English. Whether you already have an entity or are still deciding between an EOR and your own entity, talk to us before your first S-1000.

Researched and written by the Garoa team. Every figure on this page was verified against official sources (gov.br, Receita Federal, Ministério do Trabalho) on August 19, 2026.