RAIS is an acronym for Annual List of Social Information and it is from this information that the Federal Government has access to data for the elaboration of work-related statistics , data that will serve as a basis for decision-making by the most diverse government agencies.
The RAIS Negative is generated when the company did not keep employees or remained inactive in the base year in question. The presentation of the document is mandatory for all companies, except for the MEI type ( Individual Microentrepreneur ). Finally, there is also no need to use a digital certificate valid by the ICP Brasil standard.
Who is required to declare a RAIS Negativa?
As already mentioned, practically all Brazilian companies are subject to the statement of RAIS Negativa. The exception is for MEI type companies. The list that includes those who are required to make this declaration annually includes:
- Registered with the CNPJ with or without employees;
- All employers, as defined in the CLT;
- All legal entities governed by private law, including public companies domiciled in the country, with or without registration, at the Commercial Boards, at the Ministry of Finance, at the Finance or Finance Departments of the state governments and at the legal entity registry offices;
- Individual companies, including those without employees;
- Extrajudicial registries and consortia of companies;
- Urban employers Individuals (self-employed and self-employed) who kept employees in the base year;
- Organs of the direct and indirect administration of the federal, state or municipal governments, including supervised foundations and entities created by law, with powers to supervise the exercise of the liberal professions;
- Condominiums and civil societies;
- Rural individual employers who kept employees in the base year;
- Branches, agencies, branches, representations or any other forms of entities linked to the Legal Entity domiciled abroad.
How to fill and transmit RAIS?
Until 2019 it was necessary to download the GDRAIS application to transmit the declaration to the Federal Government, but for 2020 there are significant changes. The RAIS is being incorporated into the eSocial and because of that, the federal government divided the company into six groups. Two of these groups (1 and 2) will not need to submit the declaration this year, in accordance with Ordinance 1,419, of December 23, 2019 .
These two groups are composed, respectively, by the following companies:
- Group 1: Companies with revenues exceeding R $ 78 million in 2019;
- Group 2: Companies with revenues below R $ 78 million not opting for Simples Nacional.
RAIS, therefore, must be delivered using eSocial event transmission tools . The information that needs to be sent is as follows:
- Date of admission, date of birth and CPF of the worker – sending must be done until the day before the beginning of activities;
- Date and reason for termination of contract and amounts of termination monies due – up to the tenth day after the termination of the bond;
- Values of integral and non-integral portions of monthly remuneration, with individual breakdown of values - until the 15th of the month following the due date.
With regard specifically to RAIS Negativa, the function referring to the base year 2019 for the time being is still unavailable on the RAIS website .
What is the RAIS 2020 declaration deadline?
Ordinance 1.419 further indicates that there is no longer just one delivery date, but several, according to the corresponding obligation . The periodic events scheduled for January 2020 have also been extended. Thus, each group has different dates and obligations to be delivered , in addition to those already implemented by e-Social. Only groups 1 to 4 have obligations scheduled for 2020. They are:
Group 1 – Companies with revenues exceeding R $ 78 million in 2019
- Table events, non-periodic and periodic – already implemented;
- 09/08/2020 – Events S-2210, S-2220 and S-2240 related to Occupational Health and Safety – SST.
Group 2 – Companies with revenues below R $ 78 million, but not opting for Simples Nacional
- Table events, non-periodic and periodic – already implemented
Group 3 – Microenterprises (ME) and Small Companies (EPP) opting for Simples Nacional, MEI, individual employers (except domestic) and non-profit entities
- Table and non-periodic events – already implemented
- Periodic events S-1200 to S-1299:
- 09/08/2020 – Basic CNPJ with end 0, 1, 2 or 3
- 10/8/2020 – Basic CNPJ with end 4, 5, 6 or 7
- 11/09/2020 – Basic CNPJ with end 8, 9 and individuals
Group 4 – Federal public entities and international organizations
- 09/08/2020 – Events from table S-1000 to S-1070, from the eSocial layout, except event S-1010
- 11/09/2020 – Non-recurring events S-2190 to S-2420
What happens if the company does not declare RAIS?
Failure to deliver to RAIS or to deliver it with omissions and inaccuracies generates a fine in the amount of R $ 425.64, plus R $ 106.40 per two-month delay. In addition, there may be an increase in these amounts, in percentages ranging from 1% to 20%, according to the number of employees of the company.
Also, those who deliver the document, but omit information or make mistakes, will still pay an increase of R $ 26.60 per employee omitted.
How to consult RAIS from previous years?
To consult RAIS from previous years is simple.
- Access the RAIS website and click on “Declaration already delivered”.
- In the menu that will open, click on “Get declaration”.
This option allows you to retrieve the declarations sent with a digital certificate from the base year 2013. You must have a valid digital certificate to access this functionality.
Keep an eye on the changes
The arrival of eSocial is bringing many changes to the methodologies for sending documentation to the Federal Government. Specifically in 2020 it is essential to be aware, as some resources are being used for the first time. The idea is to simplify the processes , but it is clear that at first this leaves many people confused.