Employers have until August 14th to submit the Annual Social Information Report (RAIS) declarations for the base years from 1976 to 2022. The delivery period began on June 1st, according to the Ministry of Labor and Employment (MTE).
Submission must be made through the RAIS Declaration Generator Program (PGD RAIS Genérico), a system used to provide this information to the federal government.
From the base year 2023 onwards, however, the form of declaration has changed for most companies. The information relating to groups 1, 2, 3 and 4 of eSocial started to be determined directly from the data already sent to the system, eliminating the need to deliver RAIS through the specific program.
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Created in 1975, RAIS is one of the main instruments for collecting data on the formal labor market in Brazil. The information declared by employers is used by the government to monitor labor activity in the country, prepare statistics and support public policies aimed at employment and income.
The data also serves as a basis for controlling records linked to the Service Time Guarantee Fund (FGTS), systems for collecting and granting social security benefits and technical and actuarial studies.
Furthermore, RAIS is one of the main sources of information used to identify workers entitled to the PIS/Pasep salary bonus.