RAIS for the base year 2019 must be submitted on April 17th

The deadline for transmission of the Annual List of Social Information (RAIS) for the base year 2019 is open. The submission deadline is April 17, 2020 and after this date the submission of the declaration remains mandatory, but will be subject to fine.

As a result of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial), part of the companies (groups 1 and 2) have already transmitted the information during the 2019 calendar year, and are not required to declare RAIS in 2020.

However, the other companies, public agencies and international entities (groups 3, 4, 5 and 6 of eSocial), still need to generate and send RAIS, following the provisions of the Guidance Manual, published on the declaration website.

Obligatoriness

Virtually all companies with an active CNPJ that fall within the aforementioned groups are required to send RAIS. Even in cases where there is no hiring of employees, the transfer of information needs to be carried out (except for MEI, which are exempt from this obligation as long as they have no employees), which are called negative RAIS.

The list of mandatory submission is composed of:

I - urban and rural employers;

II - branches, agencies, representations or any other forms of entities linked to the legal entity domiciled abroad;

III - self-employed or self-employed professionals who have kept employees in the base year.

IV - bodies and entities of the direct, autarchic and foundational administration of the Federal, State, Federal and Municipal governments;

V - professional councils, created by law, with the task of supervising professional practice, and the parastatal entities;

VI - condominiums and civil societies; and

VII - extrajudicial registries and consortia of companies.

How to deliver

The delivery of the declaration is only over the internet. The declaration will be sent using the “Record Declaration” or “Transmit Declaration” functions of the GDRAIS2019 application, which can be downloaded here.

Digital certificate

All establishments or files that have 10 or more employment relationships must transmit the RAIS declaration base year 2019, using a valid ICP Brasil standard digital certificate.

Penalty for sending delay

The company or entity that is required to deliver RAIS in delay is subject to a fine, as provided for in art. 25 of Law No. 7,998 / 1990, to be charged in monetary amounts from R$ 425,64 (four hundred and twenty-five reais and sixty-four cents), plus R$ 106,40 (one hundred and six reais and forty cents) per bimonth of delay, counted until the date of delivery of the respective declaration or of the drawing up of the infraction notice, if it occurs first.

The amount of the fine resulting from the application, when resulting from the drawing up of the infraction notice, must be increased by percentages, in relation to the maximum amount of the fine provided for in art. 25 of Law No. 7,998 / 1990, at the discretion of the judging authority, in the following proportion:

a) 0% to 4% - for companies with 0 to 25 employees;

b) from 5% to 8.0% - for companies with 26 to 50 employees;

c) from 9% to 12% - for companies with 51 to 100 employees;

d) from 13% to 16.0% - for companies with 101 to 500 employees; and

e) from 17% to 20.0% - for companies with more than 500 employees.

It should be noted that after April 17, 2020, the submission of the declaration remains mandatory, but is subject to a fine.

If there is a need to rectify the information provided, the deadline for the delivery of the RAIS Rectifier, without penalty, is also April 17, 2020.