{"id":34154,"date":"2026-03-16T13:45:26","date_gmt":"2026-03-16T16:45:26","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/?p=34154"},"modified":"2026-03-16T13:45:26","modified_gmt":"2026-03-16T16:45:26","slug":"submission-rais","status":"publish","type":"post","link":"https:\/\/plbrasil.com.br\/en\/submission-rais\/","title":{"rendered":"How does the submission of the RAIS through eSocial work?"},"content":{"rendered":"<p>The <b>Annual Social Information Report (RAIS) <\/b>is a supplementary requirement implemented by the federal government to track data on social security beneficiaries, FGTS records, and unemployment insurance payments. It is essential for calculating PIS and PASEP, as well as for updating the National Social Information Registry (CNIS). <\/p>\n<p>Since 2024, the <b>RAIS<\/b> has been submitted directly through<b> eSocial<\/b>. Data for the base years 1976 through 2022 remains available for review and correction via the <b><a href=\"https:\/\/www.rais.gov.br\/sitio\/index.jsf\">GDRAIS program<\/a><\/b> on the Ministry of Labor and Employment\u2019s official RAIS portal. <\/p>\n<h2><span >How is the declaration submitted through eSocial?<\/span><\/h2>\n<p>RAIS is automatically transmitted via eSocial through the recording of periodic payroll events. The system uses the information submitted monthly throughout the year to consolidate the government\u2019s database. <\/p>\n<h2><strong style=\"font-family: var(--h5_typography-font-family); font-size: var(--h5_typography-font-size); font-style: var(--h5_typography-font-style,normal); letter-spacing: var(--h5_typography-letter-spacing); text-transform: var(--h5_typography-text-transform)\">What about submitting the negative RAIS?<\/strong><\/h2>\n<p>Submitting the <b>negative RAIS<\/b> remains mandatory. The difference is that, upon identifying active companies with no employee turnover during the base year, eSocial automatically generates and submits the declaration through the system. <\/p>\n<h3><span style=\"font-family: var(--h2_typography-font-family); font-size: var(--h2_typography-font-size); font-style: var(--h2_typography-font-style,normal); letter-spacing: var(--h2_typography-letter-spacing); text-transform: var(--h2_typography-text-transform)\">Penalties for late filing or failure to file<\/span><\/h3>\n<p>The fact that the RAIS is submitted automatically does not eliminate the risk of fines. Inconsistencies in eSocial that affect RAIS data \u2014 such as incorrect hire dates or incorrect compensation amounts \u2014 may result in: <\/p>\n<ul>\n<li><span ><span style=\"font-family: Museo-700;\">Late Filing Penalties: <\/span>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. <\/span><\/li>\n<li><span ><span style=\"font-family: Museo-700;\">Penalty for omission or incorrect or false reporting: <\/span>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. <\/span><\/li>\n<\/ul>\n<p>At PLBrasil Accounting&amp;Finance, we combine technology and technical expertise to ensure that data submissions and compliance with ancillary obligations are handled with precision.<\/p>\n<div>\n<p> The<span style=\"color: rgb(255, 255, 255); background-color: rgba(0, 0, 0, 0); font-family: Museo-700;\"> <a href=\"https:\/\/plbrasil.com.br\/en\/accounting\/\"><span >PLBrasil Accounting<\/span><span style=\"font-family: 'Open Sans'; font-weight: bold\" data-fusion-google-font=\"Open Sans\" data-fusion-google-variant=\"700\" data-fusion-google-subset=\"latin\">&amp;<\/span>Finance<\/a><\/span> <span style=\"color: rgb(255, 255, 255); font-family: Museo-500; background-color: rgba(0, 0, 0, 0);\">is available to advise you through the channels below:<\/span><\/p>\n<p><span style=\"color: #ffffff; font-family: Museo-300\"><span style=\"font-family: Museo-500;\">+55 (11) 3292-5050<\/span><\/span><br \/><span style=\"color: #ffffff; font-family: Museo-500;\"><span ><span style=\"color: #ffffff; font-family: Museo-500;\"><a style=\"color: #ffffff; font-family: Museo-500;\" href=\"mailto:nn@plbrasil.com.br\" target=\"_blank\" rel=\"noopener noreferrer\">nn@plbrasil.com.br<\/a><\/span><\/span><\/span> <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Annual Social Information Report (RAIS) is a supplementary requirement implemented by the federal government to track data on social security beneficiaries, FGTS records, and unemployment insurance payments. It is essential for calculating PIS and PASEP, as well as for updating the National Social Information Registry (CNIS). Since 2024, the RAIS has been submitted directly through eSocial. Data for the base years 1976 through 2022 remains available for review and correction via the GDRAIS program on the Ministry of Labor and Employment\u2019s official RAIS portal. How is the declaration submitted through eSocial? RAIS is automatically transmitted via eSocial through the recording of periodic payroll events. The system uses the information submitted monthly throughout the year to consolidate the government\u2019s database. What about submitting the negative RAIS? Submitting the negative RAIS remains mandatory. The difference is that, upon identifying active companies with no employee turnover during the base year, eSocial automatically generates and submits the declaration through the system. Penalties for late filing or failure to file The fact that the RAIS is submitted automatically does not eliminate the risk of fines. Inconsistencies in eSocial that affect RAIS data \u2014 such as incorrect hire dates or incorrect compensation amounts \u2014 may result in: Late Filing Penalties: 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. Penalty 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&amp;Finance, we combine technology and technical expertise to ensure that data submissions and compliance with ancillary obligations are handled with precision. The PLBrasil Accounting&amp;Finance is available to advise you through the channels below: +55 (11) 3292-5050nn@plbrasil.com.br<\/p>\n","protected":false},"author":2,"featured_media":34132,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[838,837],"tags":[151,66,16,147,152,153],"class_list":["post-34154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-articles","tag-annual-list-of-social-information","tag-bpo-en","tag-contabilidade","tag-gdrais","tag-negative-rais","tag-rais-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>How does the submission of the RAIS through eSocial work?<\/title>\n<meta name=\"description\" content=\"Understand RAIS and its importance in managing social security data and calculating PIS and PASEP contributions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plbrasil.com.br\/en\/submission-rais\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How does the submission of the RAIS through eSocial work?\" \/>\n<meta property=\"og:description\" content=\"Understand RAIS and its importance in managing social security data and calculating PIS and PASEP contributions.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/plbrasil.com.br\/en\/submission-rais\/\" \/>\n<meta property=\"og:site_name\" content=\"Grupo PLBrasil - 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