Aprovadas as instruções para a declaração da Rais, ano-base de 2018

Aprovadas as instruções para a declaração da Rais, ano-base de 2018

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O Ministério da Economia (ME) estabeleceu que as informações exigidas para o preenchimento da Relação Anual de Informações Sociais (Rais) encontram-se no Manual de Orientação da Rais, edição 2018, disponível na Internet, nos endereços http://trabalho.gov.br/rais e http://www.rais.gov.br. As declarações deverão ser fornecidas por meio da Internet, mediante utilização do programa gerador de arquivos da Rais (GDRAIS2018), que poderá ser obtido em um dos citados endereços eletrônicos.

O prazo para entrega da Rais, que não será prorrogado, inicia-se 2 dias a partir da publicação da Portaria em fundamento e encerra-se no dia 05.04.2019.

É obrigatória a utilização de certificado digital válido padrão ICP-Brasil para a transmissão da declaração da Rais por todos os estabelecimentos que possuem a partir de 11 vínculos, exceto para a transmissão da Rais Negativa e para os estabelecimentos que possuem menos de 11 vínculos. As declarações poderão ser transmitidas com o certificado digital de pessoa jurídica, emitido em nome do estabelecimento, ou com certificado digital do responsável pela entrega da declaração, sendo que este pode ser um Cadastro da Pessoa Física (CPF) ou um Cadastro Nacional de Pessoa Jurídica (CNPJ).

Estão obrigados a declarar a Rais:

a) empregadores urbanos e rurais;
b) filiais, agências, sucursais, representações ou quaisquer outras formas de entidades vinculadas à pessoa jurídica domiciliada no exterior;
c) autônomos ou profissionais liberais que tenham mantido empregados no ano-base;
d) órgãos e entidades da administração direta, autárquica e fundacional dos Governos federal, estadual, do Distrito Federal e municipal;
e) conselhos profissionais, criados por lei, com atribuições de fiscalização do exercício profissional, e entidades paraestatais;
f) condomínios e sociedades civis; e
g) cartórios extrajudiciais e consórcios de empresas.

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O estabelecimento inscrito no CNPJ que não manteve empregados ou que permaneceu inativo no ano-base está obrigado a entregar a Rais (Rais Negativa), preenchendo apenas os dados a ele pertinentes. A exigência de apresentação da Rais Negativa não se aplica ao microempreendedor individual (MEI).

O empregador que não entregar a Rais no prazo anteriormente descrito, omitir informações ou prestar declaração falsa ou inexata, ficará sujeito à multa prevista no art. 25 da Lei nº 7.998/1990, regulamentada pela Portaria MTE nº 14/2006, alterada pela Portaria MTE nº 688/2009.

O estabelecimento é obrigado a manter arquivados, durante 5 anos, à disposição do trabalhador e da fiscalização do trabalho, os seguintes documentos comprobatórios do cumprimento das obrigações relativas ao ME: o relatório impresso ou a cópia dos arquivos e o recibo de entrega da Rais.

As medidas descritas entrarão em vigor em 15.02.2019, ficando revogada a Portaria MTb nº 31/2018, a qual dispunha sobre as instruções para a declaração da Rais ano-base 2017.

(Portaria ME nº 39/2019 – DOU 1 de 15.02.2019)

Fonte: Editorial IOB
Data: 15 de fevereiro de 2019
Acesso: 18 de fevereiro de 2019

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