The Social Information Annual List (“RAIS”) is the statement that serves as a statistical reference for the Brazilian Federal Government to make decisions regarding labor.

The companies in groups 1 and 2 of the eSocial must inform the admission and dismissal data through eSocial itself, while others must maintain the delivered by RAIS, according to Decree 76,900, of 12/23/1975). admission and dismissal data through eSocial itself. while others must maintain the delivered by RAIS, according to Decree 76,900, of 12/23/1975).


The exception to the rule is for the individual Microenterprise (“MEI”), which should only deliver RAIS, if it has employees.


Penalty

Companies that fail to deliver this obligation on time will be subject to fines of BRL R$ 425.64 plus BRL R$ 106.40 per two-month delay. They can also be added to these values, a percentage that varies from 1% to 20% according to the number of employees of the company.

In case of omission of information or errors, the company will pay a fine of BRL R$ 425.64 plus BRL R$ 26.60 per employee omitted.

PLBrasil Accounting&Finance provides accounting, tax, financial and payroll advisory services. For further information please contact us through the channels below:

+55 (11) 3292-6233

bpo@plbrasil.com.br

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