How does the submission of the RAIS through eSocial work?

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’s 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’s 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 — such as incorrect hire dates or incorrect compensation amounts — 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&Finance, we combine technology and technical expertise to ensure that data submissions and compliance with ancillary obligations are handled with precision.