The Social Information Annual List (RAIS) is an obligation implemented by the federal government to control the data of social security beneficiaries, FGTS records, amounts paid by Unemployment Insurance, calculation of amounts to be paid by PIS and PASEP and to update the National Register. of Social Information.

 

The transmission of RAIS to companies belonging to groups 1 and 2 occurs automatically through eSocial. However, companies in group 3, which did not enter phase3 of eSocial during the year 2021, must submit through the GDRAIS or GDRAIS Generic program.

Which companies must deliver the RAIS?

Companies that meet the criteria below:

• Companies with a National Register of Legal Entities (CNPJ), even if they are small and medium-sized;
• Individual Micro and Entrepreneur (MEI) that has one or more contracted employees;
• Federal, state or municipal bodies; and
• Individuals (self-employed or self-employed professionals) who have or had employees in the base year of the declaration. Domestic workers or others who provided services occasionally should not be considered.

When to deliver the negative RAIS?

Companies that did not have employees in 2021 must complete and submit the RAIS Negative Declaration, accessing: http://www.rais.gov.br/sitio/negativa.jsf​

Penalty

Companies that fail to deliver this obligation on time will be subject to fines of BRL R$ 425.64 (four hundred and twenty-five reais and sixty-four cents) plus BRL R$ 106.40 (one hundred and six reais and forty cents) per two-month delay. They can also be added to these values, a percentage that varies from 1% (one percent) to 20% (twenty percent) according to the number of employees of the company.

In case of omission of information or errors, the company will pay a fine of BRL R$ 425.64 (four hundred and twenty-five reais and sixty-four cents) plus BRL R$ 26.60 (twenty-six reais and twenty-six cents) per employee omitted.