The Work Accident Report (CAT) is a fundamental document in labor law, serving as a formal record of any occupational accident or illness that occurs in the workplace. Issuing a CAT not only fulfills a legal requirement, but also plays a significant role in calculating the Accident Prevention Factor (FAP).
To avoid causing unwanted impacts on the company's payroll costs, it is important to know when the company is required to issue the CAT and when it will effectively impact the FAP. This article aims to explore the direct relationship between the issuance of CAT and the impact on the FAP calculation, a crucial element for the financial and risk management of any company.
The issuance of a CAT is mandatory whenever a work accident or occupational illness occurs. This procedure must be carried out by the employer, and failing that, by the worker himself, his dependents, the competent trade union entity, the doctor who treated the worker, or any public authority. Failure to issue the CAT may result in penalties for the company, in addition to resulting in the loss of rights for the injured worker.
Notwithstanding the issue mentioned above, it is necessary to know that accidents or illnesses that are not related to work do not generate the obligation to issue a CAT.
Therefore, if the employee develops some type of illness that causes him to be removed from work or an accident that is not related to him, such as an injury during weekend football, including receiving social security benefits, such situations do not require the issuance of a CAT.
Although it seems to be an obvious issue, companies often end up issuing the CAT in these situations understanding that it will help the employee in receiving social security assistance. However, in addition to being a false premise, the mistaken issuance of CAT can have harmful implications on the payroll with a significant increase in the FAP rate.
In addition to these situations in which the issuance of a CAT is exempt, there are others in which although the issuance of a CAT is mandatory, it should not affect the FAP rate. Considering these complexities, we thought of this article with the intention of clarifying the most relevant points and indicating possible ways to reduce companies' costs.
Each CAT issued is registered by the competent bodies and contributes to the company's occupational safety record. This history is one of the factors considered in the calculation of the FAP, which in turn, directly influences the rate of work accident insurance to be paid by the company.
The FAP varies annually and is calculated based on accident data and other records such as those from the social Security. The issuance of CAT is a key indicator in these data, as it signals the occurrence of work-related accidents or illnesses. A greater number of CATs can lead to an increase in the FAP, resulting in higher contribution rates for occupational accident insurance.
Practical cases demonstrate that companies with high CAT issuance rates tend to have a high FAP. On the other hand, companies that invest in occupational safety and manage to reduce the number of accidents, resulting in a lower issuance of CATs, can benefit from a reduced FAP and, consequently, a lower tax burden with regard to the contribution to work accident insurance.
To effectively manage the risks of workplace accidents and occupational illnesses, companies must implement robust occupational health and safety policies. This includes regular training, adequate personal protective equipment, and a safe and healthy work environment.
Prevention is the key to reducing the emission of CATs. Investing in preventive measures not only improves the safety and well-being of workers, but also has a positive financial impact, reducing FAP and, consequently, the cost of insurance against accidents at work.
As already highlighted, the issuance of a CAT must be carried out whenever there is a work accident or an occupational illness, regardless of the length of leave that such events cause.
In this sense, by exclusion, any accident or illness that is not related to work does not generate the obligation to issue a CAT.
It is common for companies, in an attempt to assist their employees with sickness benefit requests, to issue CAT even for those situations where the illness that caused the absence is not related to work, running the risk of seeing their FAP increased and their payroll costs significantly increased. increased.
Therefore, whenever there is doubt about issuing a CAT, we suggest that the company seek advice from a specialized law firm, for proper guidance and risk mitigation.
In addition to the cases where the issuance of a CAT is not required, it is important to be alert to those in which, although the issuance of a CAT is due, it should not affect the FAP.
As explained above, the Accident Prevention Factor (FAP) is used to calculate the contribution that companies pay to the INSS. The amount collected is used to pay for social security benefits. This time, the calculation takes into account registered illnesses or occupational accidents.
However, some CAT issuance hypotheses should not affect the FAP, namely:
Even though the INSS no longer uses the amount of Work Accident Report - CAT to calculate the FAP, accident benefits of type B-91 resulting from commuting CATs are still computed.
Therefore, it is essential to check when publishing the FAP rate whether absences resulting from the events identified above are impacting the calculation presented in any way.
Managing the issuance of CATs is vital for any company, not only to comply with legal obligations, but also to efficiently manage the FAP. A proactive approach to preventing workplace accidents and occupational illnesses can lead to a significant reduction in FAP, resulting in tangible financial benefits for the company. Thus, the issuance of CAT becomes a strategic component in business management, reinforcing the importance of an organizational culture focused on safety and health at work.
For efficient management and optimal cost reduction, it is essential that companies have specialized advice, assisting in the management of benefits, in the administrative and judicial contestation of the FAP, seeking to reduce the impact and refund any amounts unduly collected.
To this end, Vanzin & Penteado Advogados has lawyers specialized in labor and corporate social security consultancy and litigation, ready to meet such demands quickly and efficiently.
Count on us for a payroll diagnosis and to understand what potential benefits your company may be entitled to.
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