Understanding RAIS Reporting

The RAIS report (GPBRRA01), produced for the Ministerio do Trahalho e Emprego (Ministry of Labor), identifies employees who received wages or a salary during the year. It is used by the government to verify the contributions to the social security fund for years of service (FGTS), to provide statistical information for labor market research, and for other purposes.

Before you can generate the annual RAIS report, you must enter RAIS parameters for each establishment on the Additional Info - Brazil Page. Select the inscription type (CEI or CNPJ) and complete the following sections of that page:

  • RAIS Data

  • Union Code Contributions

  • RAIS Responsible

Also, be sure to enter the establishment's national ID for CNPJ in the Establishment ID section at the bottom of the page.

Labor Reform Update

As part of the Labor Reform implemented in late year 2017, adjustments are made to the RAIS report to support the income reporting of:

  • Pregnant apprentices, who have Trainee as the employee class on the Job Information Page, and specify a pregnant date on the FGTS and Stability page that falls within the reporting year.

  • Part-time employees, who are specified as part-time on the Job Information page.

  • Remote employees, who have Telecommuting as the working time type on the (BRA) Additional Information BRA Page.

  • Employees with intermittent work periods.