Relação Anual de Informações Sociais - RAIS
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 91-93 |
Page 91
Com a finalidade de suprir as necessidades de controle, estatística e informações das entidades governamentais em relação à área social, a RAIS deverá ser obrigatoriamente apresentada por todos os empregadores, pelas empresas individuais e por todas as pessoas jurídicas de direito privado, ainda que não possuam empregados, anualmente, por meio de envio pela internet, mediante utilização de um programa gerador de arquivos que sofre atualização anual e que pode ser obtido pela internet no endereço
Estão, portanto, obrigados a declarar a RAIS, nos termos da Portaria MTE n. 05/2013 (art. 2º):
"I - empregadores urbanos e rurais, conforme definido no art. 2º da Consolidação das Leis do Trabalho - CLT e no art. 3º da Lei n. 5.889, de 8 de junho de 1973, respectivamente;
II - filiais, agências, sucursais, representações ou quaisquer outras formas de entidades vinculadas à pessoa jurídica domiciliada no exterior;
III - autônomos ou profissionais liberais que tenham mantido empregados no ano-base;
IV - órgãos e entidades da administração direta, autárquica e fundacional dos governos federal, estadual, do Distrito Federal e municipal;
V - conselhos profissionais, criados por lei, com atribuições de fiscalização do exercício profissional, e as entidades paraestatais;
VI - condomínios e sociedades civis; e
VII - cartórios extrajudiciais e consórcios de empresas."
O estabelecimento inscrito no Cadastro Nacional de Pessoa Jurídica (CNPJ) que não manteve empregados ou que permaneceu inativo no ano-base está obrigado a entregar a RAIS Negativa, preenchendo apenas os dados a ele (estabelecimento) pertinentes, exceto se se tratar de Microempreendedor Individual (MEI), conforme disposições da Portaria MTE n. 05/2013.
Fundamentação: Decreto n. 76.900, de 23.12.1975, e Portaria MTE n. 05, de 8.1.2013 (DOU de 9.1.2013).
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Manual prático das relações trabalhistas
- Parte I. Admissão de empregados
- Recrutamento e seleção
- Documentação necessária
- Exame médico admissional
- Registro de empregados
- Sped social - eSocial
- PIS/PASEP
- Salário-família
- Vale-transporte
- Uso obrigatório de uniforme
- Cadastro Geral de Empregados e Desempregados - CAGED
- Relação Anual de Informações Sociais - RAIS
- Readmissão de Empregados
- Acumulação de Empregos
- Programa Primeiro Emprego
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