The Annual Social Information Report (RAIS) is an ancillary requirement implemented by the federal government to track data on social security beneficiaries, FGTS records, and amounts paid out by Unemployment Insurance. It is essential for calculating PIS and PASEP contributions, as well as for updating the National Social Information Registry (CNIS).
Since 2024, RAIS submissions have been made directly through eSocial. Data for the base years 1976 through 2022 remain available for review and correction via the GDRAIS program on the Ministry of Labor and Employment’s official RAIS portal.
How is the declaration submitted through eSocial?
RAIS is automatically transmitted through eSocial via the recording of periodic payroll events. The system uses the information submitted monthly throughout the year to consolidate the government’s database.
Submitting a Negative RAIS?
Submitting a Negative RAIS remains mandatory. The difference is that, when eSocial identifies active companies with no employee turnover during the base year, it automatically generates and submits the declaration through the system.
Penalties for Delay or Failure to Comply
The fact that the RAIS is submitted automatically does not eliminate the risk of fines. Inconsistencies in eSocial that affect the RAIS data—such as incorrect hire dates or incorrect compensation amounts—may result in:
- Late Payment Fines: starting at R$ 425.64, plus R$ 106.40 for each two-month period of delay. A percentage ranging from 1% to 20% may be added to these amounts, depending on the number of employees at the company.
- Fine for omission or incorrect or false reporting: starting at R$ 425.64, plus R$ 26.60 for each omitted employee or piece of inaccurate information, pursuant to Article 25 of Law No. 7,998/1990.
At PLBrasil Accounting & Finance, we combine technology and technical expertise to ensure that data submissions and compliance with ancillary obligations are handled with precision.
