FAP 2025: companies have until November 30 to submit an appeal

FAP verification is important, as the factor impacts the annual tax burden.

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The Accident Prevention Factor - FAP 2025, with detailed information by establishment, can be contested from November 1 to 30 by companies that disagree with the assigned rate.  

As this factor impacts the tax burden on payroll, it is important to perform a review. If there is disagreement with the FAP, it is recommended that the company seek legal support to submit an appeal.

Calculated in 2024, the data can be accessed on the Social Security and Federal Revenue Service websites. The analysis of appeals will be carried out exclusively by the Social Security Appeals Council (CRPS).

About FAP

The FAP was incorporated into the Brazilian legal system through Law No 10,666/2003 and establishes a model of bonuses or surcharges applied to the Occupational Accident Insurance (SAT) for each of a company’s establishments.

This annual indicator is important so that companies with a low incidence of accidents are fairly rewarded for their lower accident rate, while establishments with a higher number of accidents or records of occupational diseases pay more.

In other words, these indicators also serve to identify the need for improvements in the work environment and to enable more effective planning of investments in safety.

Calculated based on the history of accidents recorded by Social Security, the FAP rate ranges from 0.5000 to 2.0000 and is applied to rates of 1%, 2%, or 3% of the collective rating by economic sub-class, which is levied on the company’s payroll to cover the costs of special retirement and benefits resulting from work-related accidents.

Labor and social security support

DPC has a specialized team focused on labor and social security issues, providing support to ensure compliance and security in these areas. Count on this support: dpc@dpc.com.br