The Salary and Remuneration Criteria Transparency Law (Law 14,611/23) stipulates that companies with 100 or more employees must publish their Salary and Remuneration Criteria Transparency Reports every six months.

Since the law came into force in July 2023, and especially as a result of its regulation (Decree 11,795/23/Ordinance No. 3,714/23, and MTE Administrative Ruling No. 6/24), several companies have filed lawsuits to obtain an injunction that would exempt them from publishing the Salary Transparency Report.

In addition, since September 2024, the decision of the Federal Regional Court for the 6th Circuit (TRF-6), handed down in the case of Interlocutory Appeal 6002221-05.2024.4.06.0000/MG, which suspended the obligation to publish Salary Transparency Reports, has been in force. In this sense, and for as long as the ruling remains in force, companies are not obliged to publish the Salary Transparency Report drawn up by the Ministry of Labor and Employment ("MTE").

Despite the decisions mentioned above, the MTE has been publishing timetables for compliance with the obligations contained in the applicable rules.

For the 3rd Salary Transparency Report, the following deadlines have been released:

  • From February 3 through February 28, 2025: companies should fill in the questionnaire on actions related to remuneration criteria and actions to promote diversity and shared parenting;
  • On March 17, 2025: the report is made available by the MTE;
  • By March 31, 2025: companies must publish the Salary Transparency Report on their websites, social networks, or similar tools and platforms, ensuring that it is widely disseminated to all workers in the establishment.

Taking advantage of the approaching deadlines set by the MTE for the 3rd Salary Transparency Report, the Labor Inspection Office has been sending messages to companies via the Labor Electronic Domicile—DET. These messages indicate that, through the Employer Portal, a potential failure to issue the 2nd Salary Transparency Report—provided in September of 2024—has been identified. It also states that the report's publication is mandatory under Article 2, Paragraphs 3 and 4, of Decree 11,795/23.

Initially, it should be noted that, as long as the decisions handed down in the individual lawsuits (valid only for the plaintiff companies) and in the lawsuit filed by FIEMG are in force, the companies are not obliged to publish the Salary Transparency Report.

However, the sending of informative messages to companies by the Labor Inspection Office shows that the MTE is monitoring compliance with the issuance and disclosure obligations set out in Law No. 14,611/23 and subsequent regulations.

The MTE's message is clear: If the company hasn't issued the Salary Transparency Report, it means that it hasn't published it, and this could be a means used to monitor companies' compliance with legal obligations.

It is therefore advisable to keep a close eye on the status and validity of rulings that exempt companies from publishing the report.

If the rulings cease to apply, publication of the Salary Transparency Report will become mandatory, and companies will be subject to inspection and potential consequences if they are found to be in breach of their legal obligations.

If you have any questions, Machado Meyer's Labor team is at your disposal to answer them.