Deadline extension: Rais can be reported until April 30

The Special Secretariat for Social Security and Labor has extended the reporting period of the Annual Social Information List (Relação Anual de Informações Sociais - Rais) base year 2020. The new date is April 30.

This extension considers that the employers face difficulties imposed by the pandemic. The previous term has ended on April 12.

Employers who are not yet required to send periodic events (payroll) to eSocial should send their statements through the “GDRAIS” and “GDRAIS GENERICO” applications. These, in turn, comply with the obligation exclusively by sending information to the system.

As of this year, companies required to report data to eSocial will be blocked from using the “GDRAIS” and “GDRAIS GENERICO” programs.

Note that the employer who provides incomplete information and makes inaccuracies and omissions in eSocial or “GDRAIS” is exposed to the risk of penalties. In this case, failures can also cause losses to workers, as they represent an impediment to the payment of the Salary Allowance.

➔The GDRAIS and GDRAIS GENÉRICO programs, as well as the RAIS Guidelines Manual are available at http://www.rais.gov.br/.

Requirement

This obligation applies to almost all employers. Even in cases where there is no hiring of employees, the information must be reported in the form of negative RAIS (except for MEI, who are exempted from the obligation as long as they have no employees).

The list of those required is made up of:

• urban and rural employers;
• subsidiaries, agencies, branches, representations or any other form of entities related to a legal entity domiciled overseas;
• independent contractors or self-employed professionals who have kept employees in the base year;
• agencies and entities of the direct, autarchic and foundational administration of the federal, state, Federal District and municipal governments;
• professional councils created by law with powers to supervise professional practice, and parastatal entities;
• condominiums and civil societies; and
• extrajudicial registries and consortia of companies.

Labor and social security support

Domingues e Pinho Contadores’ team specialized in labor and social security claims assists employers in complying with current legislation. Find the solutions here.