Mandatory issuance of electronical PPP for employees
The issuance of the Social Security Work Profile (“PPP”) became mandatory for all companies (regardless of the sector or activity) and the document must be issued for all employees, independent contractors and/or individual cooperative taxpayers, even when the work is not performed under hazardous or dangerous conditions.
The document must be presented:
I – at the termination of the employment agreement, upon receipt.
II – whenever requested by the worker, for the purposes of requesting the recognition of periods worked under special conditions.
III – for the review of benefits and social security services and when requested by the National Social Security Institute (“INSS”);
IV – for the mere verification by the worker, when reviewing the Risk Management Program (“PGR”); and
V – when requested by the relevant authorities.
For periods that are worked after January 1, 2023, the electronic PPP will be the mandatory replacement of the physical document to evidence any right to special retirement at the INSS. For further information, please contact: Patricia Barboza, Maury Lobo, Pedro Azevedo