Disclosure of the “Accident Prevention Factor” – FAP applicable to 2026

In brief

Please be advised that, on September 30 2023 (Tuesday), the Social Security Department website will release on the Internet, the new “Accident Prevention Factor” (“FAP”) index for each company, which will have a direct impact on company’s payroll social contributions for the year 2026.

More detail

FAP is a multiplication factor – that varies from 0,5 to 2,0 points) applied upon the tax rate of the “Labor Accident Contribution” (“SAT”) and it is calculated based on the frequency, level of importance, and treatment cost of the labor illnesses and labor accidents of each company.

In order to obtain the SAT rate for the year 2026, the taxpayers must multiply the SAT rate by the FAP released.

Example of Calculation:

• Company’s branch SAT = 3%
• Company’s branch FAP = 1.5
• SAT for 2026: SAT x FAP = 3 x 1.5 = 4.5%

Accordingly, the companies that present low incidence of labor illnesses and accidents (consequently, low FAP) may reduce their SAT tax rate (either 1%, 2% or 3%) down to 50% (fifty per cent).

On the other hand, the legal entities that present high incidence of labor illnesses and accidents, may suffer the increase of their SAT tax rate, up to 100% (a hundred per cent).

Therefore, we alert that each company should verify its FAP rate applicable to 2026 as well as verify and analyze the list (released with the FAP) of labor accidents and illnesses occurred during this period.

The consultation of the FAP applicable to 2026 is made through the link: https://fap.dataprev.gov.br/ – in order to have access to its personal data on the website, the company enter into the “Gov.Br” login.

In addition, we also inform that FAP rate will be individually calculated for each of the company’s branch that has its own CNPJ register.

In case the company disagrees with the data disclosed by the Social Security Ministry (in which was based the FAP calculation), the company will be allowed to file an administrative defense before the Social Security Appeals’ Counsel (CRPS) during the period of November 01 to November 30, 2025, through an electronic form available on the Social Security Department website on the Internet.

It is worth noting that the new Ordinance does not give suspensive effect de the defense, meaning that the company must pay the SAT/RAT with the FAP index made available and, if its defense is granted, it could recover the amount unduly paid.

In summary, we remind you that companies may (i) file an administrative appeal against the 2026 FAP, as well as (ii) legally challenge the elements that comprise the FAP, especially after the conclusion of administrative proceedings. Therefore, we remain available to assist you with any approach regarding this matter.