Rais 2021: this obligation must be reported by April 12

The season for filing the 2021 Annual Social Information Report (Rais) is open as of March 13. Employers will have to comply with the obligation for the base year 2020 by April 12.

The period refers to the filing of the reports using the applications GDRAIS and GDRAIS GENÉRICO by employers not required to report periodic events (payroll) to eSocial.

Companies already required to send periodic events to eSocial, in turn, must comply with the obligation exclusively by sending information to this system. These companies will even be blocked from using the GDRAIS and GDRAIS GENÉRICO programs starting this year.

Is the employer required to report periodic events (payroll) to eSocial?
Yes	No
Presents the data through eSocial reports	Presents the data using the applications GDRAIS and GDRAIS GENERIC

The Rais contains labor activity data and provides input for the technical studies of statistical studies and statistical work.

According to the Ministry of Economy, the deadline to report Rais will not be extended. Companies may correct the information and exclude file by the last day of the deadline, with no penalty.

Who is required to report the Rais

The obligation falls on almost all employers. Even in cases where no employees are hired, the information must be transferred in the form of negative RAIS (except for MEI, exempted from the obligation as long as they have no employees).

The list of the required is made up of:

urban and rural employers;

subsidiaries, agencies, branches, representations or any other form of entities related to the legal entity domiciled overseas;

Independent contractors or self-employed professionals who have maintained employees in the base year;

agencies and direct, autarchic and foundational administration entities of the federal, state, Federal and municipal governments;

professional councils, created by law, with powers to supervise professional practice, and parastatal entities;

condominiums and civil societies; and

extrajudicial registries and consortia of companies.

Failures in providing information

Incomplete information, errors and omissions identified in eSocial or GDRAIS leave the employer subject to a penalty. These failures may also lead to losses to workers, as they represent an impediment to the payment of the Salary Bonus.

Support in the labor and social security areas

Domingues e Pinho Contadores has a division specialized in labor and social security demands, ready to assist the client in meeting the standards, ensuring the compliance of personnel department practices and routines to the legislation in force.

Learn about the DPC's Labor and Social Security Consulting solutions here.