RAIS Filing Deadline base year 2017 was defined

Official Gazette of Jan-17-2018 published that the Ministry of Labor defined the information required and the deadline for transmission of the Annual Social Information Reports (RAIS) for the base year 2017 by means of MTb Administrative Rule No 31/2018.

Filing Deadline

Companies should be aware of the RAIS transmission deadline that starts on Jan-23-2018 and ends on Mar-23-2018.

Digital certificate

The transmission of the statement is obligatorily made by digital certificate valid in the ICP-Brazil standard for all establishments that have from 11 employment relationship. The exception is for the transmission of the RAIS Negativa and for the establishments that have less than 11 employment relationship.

Mandatory transmission

They are obliged to declare to RAIS:

a) urban and rural employers;

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

c) self-employed workers or liberal professionals who have kept employees in the base year;

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

e) professional councils, created by law, with attributions of supervision of the professional exercise, and parastatal entities;

f) condominiums and civil societies; and

g) extrajudicial registries and consortia of companies.

Note: The establishment without employees or that remained inactive in the base year is obliged to transmit the Rais Negativa (with only filling the registration data of the establishment, CNPJ, and dates of dismissal of employees in the period). This requirement does not apply to the individual microentrepreneur (MEI).

Penalties

The employer who fails to transmit the RAIS within the specified period, omit information or provide a false or inaccurate statement shall be subject to the fine provided for in art. 25 of Law 7,998/1990, regulated by MTE Ordinance No. 14/2006, amended by MTE Ordinance No. 688/2009.

Save Proof of Transmission

The company is obliged to keep the following documents for five years at the disposal of the employee and the Labor Supervision:

a) the printed report or the copy of the archives; and

b) RAIS Proof of Transmission.