Accident Prevention Factor for 2024: objections can be filed until November 30

System for assessing, contesting, and appealing the FAP index now requires access via gov.br

The Accident Prevention Factor (FAP) valid for 2024, containing detailed information for each business establishment, can be assessed as of September 30, 2023 at fap.dataprev.gov.br. However, companies should be mindful of the timeframe for filing objections should they not agree with the rate assigned to them. The corresponding electronic form must be filled out and uploaded to the system from November 11 to 30, 2023.

The FAP rate is a multiplying factor applicable on payrolls, assigned to each company every year. This factor is determined based on workplace accidents and sick leaves recorded over the two years preceding the year of calculation and disclosure.

Companies that do not agree with the index assigned to them should contact a partner responsible for Occupational Health and Safety (OHS) to file an objection.

New Access Method

A takeaway for employers is that, since December 2022, there is a new method for accessing FAP-related information.

What is the FAP?

The FAP is a multiplying factor calculated every year, that ranges from 0.5000 to 2.0000, and is applied at the rates of 1%, 2% or 3% of the collective tariff per economic subclass. These rates are levied on payrolls to fund special pensions and benefits resulting from workplace accidents.

According to the methodology adopted, companies either incur additional costs or receive bonuses based on the increase or decrease in the number of accidents or occupational illnesses. In cases where no workplace accidents are recorded, the company is granted a 50% reduction in the rate.

Specialized support

DPC's specialized team provides guidance to clients on this matter and other topics related to labor and social security. If you wish to count on our support, please contact us at: dpc@dpc.com.br.