Many people don't imagine, but having problems at RAIS may have uninteresting implications, such as the difficulty in drawing benefits such as the salary bonus and even the recent emergency aid, made available during the Covid-19 pandemic.
RAIS is an instrument for collecting data on the labor activities of companies across the country, and one of the main sources of information on the UK residents formal labor market. However, there is still a lot of confusion surrounding the question of how RAIS works and what needs to be done to bring it up to date.
In this article, you can see how to avoid wrong information in this tool, which can prevent access to social benefits. Read on!
What is RAIS?
To avoid problems with RAIS it is important to understand exactly what it is. RAIS is the acronym for Annual Social Information Report, and it is an annual socio-economic data collection mechanism carried out by the Federal Government. These data must be delivered by all companies registered in the National Register of Legal Entities (CNPJ) of the Ministry of Finance.
The system was created in 1975 in order to control labor activities in the country, creating statistics in the area and making market information available to government entities.
Thus, RAIS is nothing more than a help tool both for the employer and for the workers.
What is RAIS for?
The data provided by RAIS serve as a basis for the formation of statistics related to the country's labor market, as well as to guide the decision-making process of different government bodies.
In general, the data collected by RAIS can be used in various situations, such as:
- Labor nationalization legislation;
- Organize the National Register of Social Information (CNIS);
- Control the records of the FGTS;
- Identify workers entitled to the PIS/PASEP salary bonus;
- Collection and Social Security Benefits and Collection Systems.
In addition, RAIS allows the updating of data on the situation of formal jobs in the country:
- How many employees would resign;
- How many jobs were created;
- Which sector hired the most;
- New activities were created, among other information.
Who is required to declare RAIS?
Virtually all legal entities with an active CNPJ in the previous year must declare RAIS, even if the company has not hired employees.
The transfer of information is precisely one of the main points to avoid problems at RAIS.
The only exception to the RAIS declaration is for the individual microentrepreneurs (MEI) that do not have employees. For MEIs, the obligation is only valid when there are employees, otherwise, the delivery of the form becomes optional.
The list of companies that need to deliver to RAIS in 2021 includes:
- Urban and rural employers;
- Bodies of direct and indirect administration of the Federal, State, Federal District and Municipal Governments;
- Self-employed professionals who have had employees in the base year 2021;
- Consortia of companies and extrajudicial registries;
- Civil society and condominiums;
- Professional councils, created by law, with powers to supervise professional practice, and parastatal entities.
- Branches, agencies, branches, representations and any entity linked to a legal entity domiciled abroad.
What are the changes in RAIS 2021?
In 2021, companies belonging to groups 1 and 2 of the eSocial they do not need to deliver the RAIS declaration. This is the main change to the declaration rule this year.
These two groups include, respectively, companies with revenues over R$78 million in 2021, and a second group of companies with sales of less than R$78 million not opting for Simples Nacional.
Another change is that the former group 4 of companies was split into two new groups, 5 and 6.
As a result, RAIS 2021 also follows the eSocial calendar.
How to make a statement and avoid problems at RAIS 2021?
The submission of the RAIS declaration in 2021 must be done through eSocial, using the event transmission tools.
The following data must be reported:
- Date of admission, date of birth and CPF of the worker (submission made until the day before the start of activities);
- Date and reason for termination of contract and amounts of severance payments (until the tenth day of termination of the bond);
- Values of installments that are and are not part of monthly remunerations, with individual breakdown of values (always until the 15th of the month following the due date).
After submitting the data, a declaration receipt number is provided, which serves as proof of the declaration and can be used for future consultations. It is important to keep this receipt.
What are the penalties for those who do not declare the RAIS?
Companies that do not make the RAIS declaration, or have issued some type of false or wrong information, will be subject to a fine, as provided for in art. 25 of Law No. 7998, of January 11, 1990.
THE traffic ticket forecast is BRL 425.64 plus BRL 106.40 per two-month delay. In addition, the values can be even higher with an increase of percentages that vary from 1% to 20%, according to the number of employees in the company.
The pending transfer of information may also cause an inspection action by the Federal Government. In addition, the penalties suffered by the company do not exempt it from the need to send the required information.
Problems at RAIS can also have other implications for workers, such as:
Impossibility to withdraw the salary bonus
The declaration is used as the basis for calculating the salary bonus of the workers. One of the reasons for the company to carry out the accurate shipment within the RAIS deadline.
The withdrawal of the benefit by employees, however, may be prevented if the employer has not delivered it to RAIS within the deadline or if it was sent with an error.
Impediment to withdraw the PIS salary bonus
the allowance of PIS refers to payment based on the previous year the employee worked with signed license. Thus, the same problem that happens with the payment of the salary bonus mentioned above can happen with the PIS salary bonus.
A fundamental requirement for the employee to receive the PIS salary bonus is precisely that the employer has correctly declared the RAIS information.
Trouble getting emergency help
The release or not of the emergency aid released by the government during the Covid-19 pandemic also takes into account the data made available by eSocial. Thus, wrong or incomplete information can make access to help difficult.
If errors occur here, the worker may even have to look for companies where he has already worked to ask for regularization.
How to know if the company has declared RAIS?
First access the official website of the Annual Social Information List.
From the main menu click on “Declaration already delivered” and then select “consult worker”.
Enter the PIS/PASEP number and the security image code that will appear to you.
On the next screen you will have access to the company that declared RAIS. Check with your notes and see if the data match the declared.
Now that you know what RAIS is and the problems of not correctly declaring data, it's time to learn how to make the company declaration and keep up with your obligations.
The company did not declare to rais, what to do?
If the company has problems at RAIS, its employees are likely to have problems when trying to withdraw their benefits. This leads the employees themselves to notify the company of the problem. The company must then send the RAIS rectifier according to this government guide.
If the company does not resolve the situation and the worker continues to be harmed, he may resort to a labor lawyer who will file a lawsuit in the Labor Court, asking the employer to pay the affected employee the benefit amount, also corrected for damages.
That is, in addition to the fine for the delay of RAIS, the employer who does not correct the irregularities is subject to labor lawsuits that can generate a considerable loss, besides, of course, harming the employees who count on receiving the benefit.
RAIS is an important tool for the correct implementation of legal norms and for the collection of statistics on the formal labor market. Therefore, it is essential that the data is always regularized so as not to cause damage and also to not harm employees.
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