On September 30, 2023, the Accident Prevention Factor (FAP) calculated in 2023 was released, effective for the year 2024. This information is extremely important for companies, as the FAP has a direct impact on finances and in occupational accident insurance, acting as a multiplication agent for the RAT, ranging from 0,5% to 2%, considering the company's results on OSH issues.
In this article, we will address the news brought about by the recently published ordinance and how they affect organizations.
FAP is a bonus or surcharge system for Work Accident Insurance (SAT), which is individualized for each business establishment. It takes into account the company's performance in relation to the frequency, severity and cost of accidents and illnesses at work. The calculation is made by comparing these indicators with other companies in the same field of economic activity.
FAP can have a significant impact on company finances. It can generate bonuses or surcharges on the value of insurance against accidents at work, the SAT, which is paid monthly by companies.
The FAP calculation takes into account accident benefits and deaths registered through Work Accident Communications (CAT), excluding work accidents with disability of less than 16 days, deaths and accident benefits resulting from commuting.
A MF Interministerial Ordinance No. 1, published on September 20, 2023, brought some important changes in relation to the FAP.
Among them, the following stand out:
Companies that disagree with the FAP assigned to them will have the possibility of contesting the index. This objection must be made exclusively electronically, using a form available on the Social Security and Federal Revenue websites.
It is important to highlight that the dispute must refer to disagreements regarding the elements that make up the FAP calculation.
The deadline for contesting is from November 1st to 30th, 2023.
After the objection, the result of the trial will be published on the Social Security and Federal Revenue websites, with restricted access to the establishment. It is important to highlight that, for the duration of 2024, the appeals presented by companies will not have a suspensive effect.
It is not uncommon for companies to fail to file a FAP challenge within the period provided by Social Security.
In these cases, it is still possible to question the FAP assigned and effectively calculated on the RAT collected in the last 5 years by companies, generating a credit subject to return or compensation.
However, such questioning will only be possible in court in a specific action to be filed in federal court.
The FAP is an objective indicator that reflects the reality of accidents and illnesses at work in all economic activities. It is essential that companies are updated on the results of the FAP and constantly seek to improve safety and quality of life at work. Investing in prevention measures and creating a safe work environment are essential actions to reduce the risk of accidents and occupational illnesses.
The Accident Prevention Factor (FAP) is a mechanism that has a direct impact on company finances. With the publication of the FAP calculated in 2023 and valid for the year 2024, it is essential that companies are aware of the news brought by Interministerial Ordinance MF N°1.
Furthermore, it is important to invest in prevention measures and constantly seek to improve safety and quality of life at work. Disputing the FAP, if there are disagreements, can be made between the 1st and 30th of November 2023 and is essential to guarantee a fair and adequate assessment for companies, which could mean a decrease of up to 50% in the value of the RAT.
To achieve this, it is essential to have the support of professionals experienced in the subject, such as the team at Vanzin & Penteado Advogados.
Source: https://www.gov.br/previdencia/pt-br/noticias-e-conteudos/2023/setembro/fator-acidentario-de-prevencao-com-vigencia-para-2024-sera-divulgado-amanha- 30
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