published on 03/15/2023

by Camila Palmeira

The deadline for Group 4 (public bodies and international organizations) to submit the RAIS 2023 (base year 2022) is April 05, 2023.

What is RAIS?

RAIS (“Annual Report of Social Information”) is a tool of the federal government’s labor manager for collecting data on Brazilian labor activities. This obligation was created through Decree no. 76,900/75 and currently governed by Decree no. 10,854/21 aims to control the labor, social and social security activities of Brazilian workers.

The data collected allows the government to access labor-related information in order to map and deal with: (i) labor nationalization legislation; (ii) control of FGTS registrations; (iii) social security benefit collection and concession systems; (iv) technical studies of a statistical and actuarial nature; and (v) identification of workers entitled to the PIS/PASEP allowance.

How to send/transmit the RAIS?

The transmission of the RAIS 2023 (base year 2022) declaration must be made using the GDRAIS2022 program. The download is already available at www.rais.gov.br, including all the necessary information.

What is RAIS Negative?

RAIS Negative is a mandatory document for companies that have no employees or that remained inactive during the reporting base year (2022).

The only type of company that is exempt from submitting RAIS Negativa is the Individual Microentrepreneur (MEI) without employees, according to the orientation of article 18-A, § 1 of Complementary Law 123/2006.

RAIS for eSocial!

The eSocial (“public administration computerized system”) was implemented in 2018 and aims to centralize and improve the management of labor and social security information regarding benefits.

The eSocial Groups are:

GROUP 1: companies with annual revenues greater than R$78 million;

GROUP 2: business entities with billing in 2016 of up to R$78 million and that are not opting for Simples Nacional;

GROUP 3 (Legal Entities): employers opting for Simples Nacional and non-profit entities;

GROUP 3: individual employers (except domestic servants) and rural producers; and

GROUP 4: public agencies and international organizations.

Occupational Health and Safety events:

S-2210: occupational accidents or diseases, even if there is no leave of absence, must inform event within 1 (one) business day after the occurrence. In cases of death, the event must be sent immediately;

S-2220: admission or any ASO (Occupational Health Certificate) with clinical examination, after being mandatory, must inform the event up to the 15th day of the month following the admission or occupational examination;

S-2240: initial charge, admission or change in the environmental factors of the function, after the obligation, must inform the event until the 15th of the month following the realization of the admission, the change in environmental factors or the date of the obligation (initial charge).

Changes in eSocial 2023

As of January 2023, social security contributions and social contributions due to labor court decisions must be declared in the DCTFweb (“Statement of Federal Social Security Tax Debts and Credits and of Other Entities and Funds”), according to the events below:

S-2500 – Labor Process;
S-2501 – Information on Contributions Resulting from Labor Lawsuits;
S-3500 – Exclusion of Events – Labor Process; and
S-5501 – Information on Taxes Arising from Labor Lawsuits.

Punishment for late submission of RAIS

It is important to remember that fines are in effect for companies that do not provide health and safety information in eSocial. As an example, the fines are applied according to the requirements that need to be met. Failure to inform the admission of the worker, the amount to be paid is from R$ 402.53 to R$ 805.06, per employee, and may double in case of recurrence.

Considering the improvement in the crossing of taxpayers’ data, we believe that in a not too distant future even the information on withholding taxes will be under the eSocial baton.

Therefore, all analysis and delivery must be careful, detailed and timely in fulfilling the obligations with the tax authorities.