Several technology companies are raising concerns about the use of electronic pay stubs. On the one hand, companies that want to implement and use them with their employees. On the other hand, those that have developed this type of software, because their clients have doubts and objections when it comes to incorporating it.
Decree No. 173/015 of 22 June of that year expressly enshrined the possibility of issuing electronic salary slips. It is based on the "need to modify the regulations governing the issuance of salary receipts" due to the "continuous technological and computerized change that offers the possibility of issuing salary receipts in electronic format, which requires updating the regulations in force in this area".
It contains only two articles, the first of which gives new text to article 38 of Decree No. 107/008, which regulates paper salary receipts (without significant modifications), while the second adds an article 38 Bis to the same norm, allowing the employer the possibility of issuing electronic salary receipts, provided that certain requirements detailed in the express text are met.
"Article 38-BIS: The employer may issue the receipt in electronic format, for which it must comply with the following requirements:
a) Implement a computer system that allows the worker to view the receipt remotely, providing for such purposes a user and a password that enables its consultation and control. Access to the information contained in the receipts must be available and accessible for the term of prescription of the labor credits, and must be provided upon request of the controlling agencies of the Ministry of Labor and Social Security and the Social Security Bank.
b) Provide the receipt in paper format at the simple request of the worker, or facilitate its printing with terminals and printers available in places accessible to all workers.
c) The receipt issued electronically must contain the same data as the receipt issued in paper format, as indicated in the previous article.
d) In case the payment of credits is made through electronic money, the receipt must state the instrument used and its identification.
e) In case the payment of wages is made through a deposit with a Financial Intermediation Institution, the receipt must state the name and branch of the Institution, the account and transaction number, together with the date and amount of the deposited money. The effective date of payment shall be considered to be the date on which the money deposited as salary in the name of the worker is effectively at his disposal".
The normative update in this area has followed the general path of the Information Society. The adoption of new computer and telematic technologies, which allow the processing, communication and retrieval of large amounts of information, has led to a growing "dematerialization" and "virtualization" of goods. The relationship between companies and their workers follows the same path and the legislator not only endorses it, but wants to deepen it with the issuance of protective rules of the rights of both. This is undoubtedly one of the cases.
Not just any electronic receipt is admitted by the regulations. The requirements for its formalization and acceptance are expressed in each of the paragraphs of article 38 Bis.
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