Every 21st, your HR team opens Emprega Brasil. With Tako, that day does not exist.
Brazil's new payroll-backed loan became a payroll obligation. Portal lookup, eSocial posting, rubric 9253, FGTS Digital guia, provisioning in advance and termination with FGTS held by the bank. Tako handles all of it, synced to Dataprev in real time.
What it is
What is eConsignado?
Updated April 24, 2026
eConsignado is the private payroll-backed loan regulated by Brazilian Law 15.179/2025 and MTE Ordinance 435/2025. Employees contract the loan directly in the Carteira Digital do Trabalhador app, pick from 120+ approved banks, and have their margin validated in real time by Dataprev. The employer acts only as the withholding party.
What changed in September 2025
Before the reform, private payroll-backed lending required an active agreement between the employer and the bank. The employee only got a competitive rate if the company had one in place. The new law removed that intermediary. Any CLT employee with margin can now contract with any approved bank, any day of the month.
What the employer is now required to do
Between the 21st and the 25th of each month, Dataprev releases a CSV in Portal Emprega Brasil with all active contracts by CPF. Payroll downloads it, cross-checks with payroll, respects the 35% margin, posts rubric 9253 in eSocial with incidences FGTS 31, INSS 00 and IRRF 09, and issues a separate guia in FGTS Digital. Companies that skip this face a 30% fine plus repayment of the amount not withheld.
Companies that have already transformed their HR operations
What changed
Loans now run directly through the app, and a new duty landed on payroll.
Law 15.179/2025 and MTE Ordinance 435/2025 removed the employer-bank agreement. Any CLT employee with margin can now contract a loan at any of the 120+ approved banks, and the employer is required to withhold and remit.
For the employee
- Contracts the loan directly in the Carteira Digital app, with no employer-bank agreement.
- Picks from 120+ approved banks, any day of the month.
- Consignable margin validated by Dataprev, up to 35% of available compensation.
- Deduction hits payroll the month after the contract is registered in the portal.
For the company (and payroll)
- Monthly lookup on Portal Emprega Brasil, within the window from the 21st to the 25th, when Dataprev releases the file.
- Posting under rubric 9253 in eSocial, with FGTS 31, INSS 00 and IRRF 09.
- A dedicated guia in FGTS Digital, same deadline as monthly FGTS.
- Proportional provisioning in advance pay, vacation and termination.
- Margin recalculated on every payroll event: overtime, absences, bonuses.
Step by step
How to withhold eConsignado in payroll.
The monthly routine every CLT employer now carries, in five steps that repeat every payroll cycle.
Lookup on Portal Emprega Brasil
Between the 21st and the 25th of each month, Dataprev releases the CSV with active contracts by CPF. Banks can push data in until the last minute of the 25th. Downloaded on the 22nd? Download it again on the 26th to be safe.
Cross-check with payroll
Each line in the CSV becomes a deduction. Check whether the employee has margin available, is on vacation, left the company, or already carries other active consignados in the cycle.
eSocial posting (rubric 9253)
The deduction goes into event S-1200 (compensation), S-2299 (termination) or S-2399 (TSVE). Rubric 9253, with FGTS 31, INSS 00, IRRF 09. One wrong incidence rejects the entire file.
35% margin enforcement
The installment cannot exceed 35% of available compensation. If it does, partial deduction, note on the payslip, bank charges the balance directly. On termination, Tako applies the same limit to severance.
FGTS Digital guia
The system generates a separate guia from monthly FGTS. Same deadline, same payment method. MEI and domestic employers settle it via the eSocial DAE guia.
Special cases
Four scenarios where payroll teams get eConsignado wrong.
The 21st routine is just the start. Every off-cycle event turns into risk if the consignado calculation does not follow along.
Vacation: proportional to days taken
An employee with a R$400 installment taking 18 days of vacation in April, with 12 days worked. The monthly deduction splits proportionally: R$240 on the vacation slip and R$160 on the regular payroll. If the system charges the full installment on the vacation slip, margin breaks. If it only charges on the payroll, the company is flagged for under-withholding.
Salary advance: provision what you pay
A company that pays a 40% salary advance on the 15th has to split the consignado installment in the same proportion. A R$400 installment (already within the 35% cap on available compensation) has R$160 withheld on the advance and R$240 on the closed payroll. Total installment stays R$400, only the timing of the deduction changes. Without this provisioning, the closed payroll opens short and needs manual adjustment.
Termination: the bank can hold the FGTS
On termination without cause, the employee can pledge up to 100% of the FGTS severance penalty as collateral. At offboarding, the bank checks the balance and holds whatever is needed to settle the outstanding debt. Payroll teams that skip the simulation discover the hold when trying to issue the guia and the process stalls.
Multiple contracts: the 35% ceiling applies to the set
MTE Ordinance 933/2025 now allows multiple active consignado contracts within the same employment relationship, each with a different bank and installment. The 35% ceiling on available compensation applies to the set, not to each contract. If the total exceeds it, the company deducts only up to the cap and files a justification in Portal Emprega Brasil. The remainder is settled directly between the employee and the bank.
Real risk
Getting it wrong has a price now. MTE is already fining companies.
Public data from the Ministry of Labor, Sept/2025. Fines are concrete, and exposure scales with headcount.
95,000
Companies fined by MTE in 2025
Wrong eSocial posting
30% fine
Incorrect incidence on rubric 9253 rejects the S-1200 event. The fine on the amount due is 30%.
FGTS Digital guia not collected
70,000 companies
Companies that withheld the deduction but never issued the guia. All entered the MTE enforcement list.
Deducting above the margin
Lawsuit risk
Going over 35% puts the employee in credit restriction. Direct labor lawsuit exposure against the company.
Not withholding despite margin
Repayment + fine
The company owes the missed installment and pays the fine. Ignoring the file is expensive.
How Tako handles it
The 21st turned into an email notification.
While other systems ship a report, a partial integration, or a tutorial on how to download the CSV, Tako syncs with Dataprev and runs the entire chain.
Dataprev sync
Tako pulls Emprega Brasil several times a day, from the 21st to the 26th. A flag on top of payroll reads "Consignado synced" with the time of the latest read. Nobody opens the portal.
Rubric 9253, automatic
Every new contract enters payroll with the rubric already configured, FGTS, INSS and IRRF incidences correct, and total amount, bank code and contract number pre-filled, without anyone posting anything.
Margin in real time
On every payroll event, Tako recalculates available margin. If the installment overflows, partial deduction, payslip note for the employee, running balance kept for reconciliation.
Advance, vacation and termination
Proportional provisioning in every scenario. On termination simulation, Tako shows the consignado impact on severance before payroll confirms the offboarding.
FGTS Digital guia
Tako issues the guia inside the same payroll flow, with no extra tab, file or spreadsheet recalculation.
Traceable calculation memory
Every consignado line on the payslip is clickable: in three clicks, employee and payroll team see bank, contract, installment, balance and reason for partial deduction when applicable.
I used to spend three hours every month posting eConsignado by hand. Over 200 people, contract by contract, checking the 35% margin. First month with Tako: zero. It became an email notification.
Head of Payroll at a Tako customer (200+ CLT employees), quoted in the eConsignado webinar, April 24, 2026
Transparency
What Tako does not do on eConsignado
- Is not part of the relationship between the employee and the bank. Contracting is the employee's, directly in the government app.
- Does not set rate, term or installment amount. Pricing is owned by the approved bank the employee picked.
- Does not pause the deduction at the employee's request. As long as the contract is registered in Emprega Brasil, the law requires the withholding.
Comparison
What each operation actually delivers on eConsignado.
Four operating formats applied to the same payroll scenario: what each one covers and where each one leaves a gap.
| Capability | With Tako | BPO / Accounting firm | Legacy system | Spreadsheet + manual |
|---|---|---|---|---|
| Portal Emprega Brasil lookup | Automatic, synced with Dataprev | Depends on BPO SLA | Manual, inside the system | Manual CSV download |
| Rubric 9253 in eSocial | Automatic, incidences configured | Manual, returns at closing | Manual, incidence error risk | Manual posting on payroll |
| Margin recalculation on every event | Real time, every payroll event | Check at closing | Monthly batch | Spreadsheet, no guarantee |
| Advance, vacation, termination | Automatic, proportional per case | Often forgotten | Depends on prior config | Manual per case |
| FGTS Digital guia | Issued inside the payroll flow | Delivered outside the system | Separate flow, another screen | Parallel manual process |
| Termination simulation with consignado | Native, before confirming offboarding | Dedicated spreadsheet if any | Requires manual adjustment | Dedicated spreadsheet |
| Regulatory updates | Calculation engine updated with the law | Depends on BPO team | Vendor patch | Payroll team's job |
What payroll teams ask most about eConsignado.
Direct answers for the questions that come up in every payroll closing meeting.
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