Provisional Measure No. 1,292, published on March 12, 2025, established a new payroll loan modality aimed at private-sector workers, including domestic and rural employees. The measure represents an important advance in access to credit with lower interest rates and automatic payroll deductions via eSocial.
Since April 25, workers have been able to migrate old payroll loan contracts to the new model or contract this line of credit through the banks’ electronic channels.
To support employers, Caixa Econômica Federal has released a document detailing all stages of the process. In summary, after contracting the credit via the Digital Work Card app, the financial institution reports the data to eSocial, which then provides the employer with the information necessary to make payroll deductions. HR must regularly access the Emprega Brasil Portal, apply the deductions in accordance with the legal margin of 35% of the salary, and pass the amounts on to the financial institutions.
The process requires companies to pay close attention to the integration between payroll systems and the eSocial environment, as well as stricter control over payroll deductions authorized by employees. Another important point is internal communication: HR now has a strategic role in advising employees about the terms of the new credit and the impact on their paychecks.
It is important to consider the medium-term side effects. Easier access to credit can bring financial relief to many employees, but it also increases companies’ responsibility to monitor possible situations of over-indebtedness, which can impact productivity.
The payroll-deductible loan is a positive initiative that democratizes access to fairer lines of credit. However, like any regulatory change, it requires preparation, information, and proactive action by HR and payroll teams.
Since its creation, the program has already totaled R$ 11.3 billion in approved payroll loans for more than 2 million workers in the country, according to data released by the Federal Government. Mass adoption reinforces the importance of companies preparing to incorporate this new operation into their payroll processes.
For companies seeking efficiency and compliance in an ever-changing regulatory environment, Pryor Global offers integrated accounting, tax, financial, and payroll solutions through its Business Process Solutions (BPS) division. Focusing on international companies, it leverages technology, compliance, and efficiency to optimize processes and add value to management.
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