Build eSocial Event XML (S-1200 Remuneração)

Skill: Convert payroll/labor data into an eSocial event XML

Region: Brazil (Brasil) Category: Payroll — eSocial (Sistema de Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas) Does: Takes a worker's monthly payroll/labor data and produces an eSocial event XML — e.g. S-1200 (Remuneração de trabalhador vinculado ao RGPS) with its companion S-1210 (Pagamentos) — per the leiaute do eSocial, signed with certificado ICP-Brasil and transmitted to the Ambiente Nacional do eSocial web service, which returns a recibo de entrega. Standard: eSocial — leiaute vigente (Schemas XSD do eSocial, MOS — Manual de Orientação do eSocial)

eSocial events are individual signed XML documents grouped in a eSocial envelope and posted to the web service (lote de eventos). Each event carries an Id of 36 characters (ID + tipo + CNPJ/CPF + timestamp + sequencial). Events follow an ordering (tabelas → não-periódicos → periódicos S-1200/S-1210 → fechamento S-1299). Confirm the active leiaute version (e.g. the current versao in the namespace) and the correct event for the fact before use.

When this applies

• Monthly reporting of remuneração of workers (empregados, contribuintes individuais, etc.) and the associated bases de cálculo of INSS, FGTS and IRRF.
• S-1200 carries the remuneração and its rubricas; S-1210 reports the actual pagamentos; the movement is closed by S-1299 (Fechamento dos eventos periódicos) which liberates the totals for the DCTFWeb.
• Rubricas and natureza must first exist in the tabela S-1010 (Rubricas); the worker in S-2200/S-2300 (admissão / TSV).

Input data required

Document structure (S-1200)

eSocial (xmlns="http://www.esocial.gov.br/schema/evt/evtRemun/v_S_01_..._00")
└── evtRemun Id="ID1<CNPJ8><...><seq>"
    ├── ideEvento  (indRetif, perApur, tpAmb, procEmi, verProc)
    ├── ideEmpregador  (tpInsc=1, nrInsc = CNPJ raiz 8 dígitos)
    ├── ideTrabalhador  (cpfTrab)
    │   └── infoComplem / infoInterm (when applicable)
    └── dmDev
        └── ideDmDev (codCateg, ...)
            └── infoPerApur
                └── ideEstabLot (tpInsc, nrInsc, codLotacao)
                    └── remunPerApur
                        └── itensRemun (codRubr, ideTabRubr, vrRubr, indApurIR)
    └── Signature (ds:Signature, ICP-Brasil)

S-1210 (evtPgtos) mirrors the structure with ideBenef/infoPgto referencing the same perApur.

Calculation rules

• The sum of rubricas in itensRemun per natureza forms the bases de cálculo: INSS (salário-de-contribuição até o teto), FGTS (8% sobre a base), IRRF (after deductions).
• Each rubrica's tax/contribution incidence (incCP, incIRRF, incFGTS) is defined in the tabela S-1010, not in the event — the event only references codRubr/ideTabRubr.
• INSS do segurado is progressive (faixas de alíquota up to the teto do RGPS); the employer's cota patronal and FGTS are computed over the bases.
• S-1299 consolidates all periódicos; the totals feed the DCTFWeb for the period.
• Retification: set indRetif=2 and carry the nrRecibo of the event being retificado.

Worked example (S-1200, one rubrica, outline)

<?xml version="1.0" encoding="UTF-8"?>
<eSocial xmlns="http://www.esocial.gov.br/schema/evt/evtRemun/v_S_01_03_00">
  <evtRemun Id="ID1123456780000002026060410150000001">
    <ideEvento>
      <indRetif>1</indRetif>
      <perApur>2026-05</perApur>
      <tpAmb>1</tpAmb>
      <procEmi>1</procEmi>
      <verProc>FolhaExemplo-1.0</verProc>
    </ideEvento>
    <ideEmpregador>
      <tpInsc>1</tpInsc>
      <nrInsc>12345678</nrInsc>
    </ideEmpregador>
    <ideTrabalhador>
      <cpfTrab>12345678909</cpfTrab>
    </ideTrabalhador>
    <dmDev>
      <ideDmDev>1</ideDmDev>
      <codCateg>101</codCateg>
      <infoPerApur>
        <ideEstabLot>
          <tpInsc>1</tpInsc>
          <nrInsc>12345678000195</nrInsc>
          <codLotacao>0001</codLotacao>
          <remunPerApur>
            <matricula>EMP-0001</matricula>
            <itensRemun>
              <codRubr>1000</codRubr>
              <ideTabRubr>01</ideTabRubr>
              <vrRubr>5000.00</vrRubr>
              <indApurIR>0</indApurIR>
            </itensRemun>
          </remunPerApur>
        </ideEstabLot>
      </infoPerApur>
    </dmDev>
  </evtRemun>
  <!-- Signature ICP-Brasil -->
</eSocial>

The signed event is enviado em lote ao Ambiente Nacional do eSocial, which returns the recibo de entrega; after S-1299 the bases feed the DCTFWeb.

Validation checklist

• Correct event chosen (S-1200 remuneração / S-1210 pagamentos) and current leiaute/versão namespace used; tpAmb correct (1 produção / 2 homologação)
• Id of 36 characters well-formed; perApur (AAAA-MM) correct; indRetif/nrRecibo set when retificando
• ideEmpregador nrInsc is the CNPJ raiz (8 dígitos); cpfTrab valid; worker exists via S-2200/S-2300
• Each itensRemun references a codRubr that exists in tabela S-1010, with the right ideTabRubr
• Bases de INSS/FGTS/IRRF derivam das rubricas e respeitam tetos/faixas; codCateg/codLotacao válidos
• Event signed with certificado ICP-Brasil; schema-valid against the eSocial XSD
• Sent in lote, recibo obtained; S-1299 fecha o período so the totals flow to the DCTFWeb

Last updated: 2026-06-04 — confirm the active layout version, field codes, and SEFAZ/Receita Federal requirements against the current specifications before use.