{"id":34154,"date":"2026-03-16T13:45:26","date_gmt":"2026-03-16T16:45:26","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/?p=34154"},"modified":"2026-04-17T10:16:47","modified_gmt":"2026-04-17T13:16:47","slug":"submission-rais","status":"publish","type":"post","link":"https:\/\/www.plbrasil.com.br\/en\/submission-rais\/","title":{"rendered":"How does the submission of the RAIS through eSocial work?"},"content":{"rendered":"

The Annual Social Information Report (RAIS) <\/b>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). <\/p>\n<\/div><\/div><\/div><\/div><\/div>

Since 2024, the RAIS<\/b> has been submitted directly through eSocial<\/b>. Data for the base years 1976 through 2022 remains available for review and correction via the GDRAIS program<\/a><\/b> on the Ministry of Labor and Employment\u2019s official RAIS portal. <\/p>\n<\/div><\/div><\/div><\/div><\/div>

How is the declaration submitted through eSocial?<\/span><\/h2>\n

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\u2019s database. <\/p>\n<\/div><\/div><\/div><\/div><\/div>

What about submitting the negative RAIS?<\/strong><\/h2>\n

Submitting the negative RAIS<\/b> 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. <\/p>\n<\/div><\/div><\/div><\/div><\/div>

Penalties for late filing or failure to file<\/span><\/h3>\n

The fact that the RAIS is submitted automatically does not eliminate the risk of fines. Inconsistencies in eSocial that affect RAIS data \u2014 such as incorrect hire dates or incorrect compensation amounts \u2014 may result in: <\/p>\n