The Accident Prevention Factor (FAP) is a fundamental tool in the scope of labor and social security law, directly influencing the calculation of companies' contributions to Social Security. Specifically, it affects the Work Accident Insurance (SAT) rate, which may vary depending on the company's history of accidents and occupational illnesses. As we approach the halfway point for FAP disputes and the resulting impact on payroll, it is imperative for companies to understand the dispute mechanisms and how they can affect their finances.
The FAP challenge is governed by social security legislation, specifically by articles 202-A to 202-C of the Law No. 8.212 / 1991. These articles establish guidelines for the application of the FAP and provide space for companies to challenge its application in certain situations.
The objection must be made within a specific deadline, which ends on November 30th. This process is done electronically through the Federal Revenue e-CAC portal. It is essential that companies prepare adequate documentation and evidence to support the dispute, including accident records, preventive measures adopted and any other relevant information.
The FAP has the power to change the SAT rate, which varies from 1% to 3%, depending on the degree of risk of the economic activity. A high FAP can result in a significant increase in payroll costs, and filing the dispute properly can significantly reduce these costs. This impact is especially notable in medium and large companies, where the percentage change can represent substantial values.
For an effective dispute, it is advisable that companies carry out a detailed analysis of their specific situation. This includes examining the FAP calculation methodology applied, checking the existence of possible errors or inconsistencies in the data used by the INSS and compiling evidence that demonstrates effective risk and safety management in the workplace.
Furthermore, it is important to stay up to date with changes in legislation and court decisions related to the FAP, as these may open up new possibilities for contestation or require adjustments to existing strategies.
Disputing the FAP is a valuable tool for companies looking to manage their labor costs efficiently. With a proper understanding of the legal, procedural and practical aspects involved, companies can not only save significant resources but also demonstrate a firm commitment to the safety and health of their employees. Guidance from a law firm specializing in business and employment law is essential to successfully navigating this complex and potentially advantageous process.
To achieve this, it is essential to have the support of professionals experienced in the subject, such as the team at Vanzin & Penteado Advogados.
Published by:
© 2022 Vanzin & Penteado Advogados Associados.
