FAP 2025: Accident Prevention Factor set to be disclosed on September 30

Index will affect next year's payroll tax burden, making it essential to review the calculation carefully

According to MPS/MF Interministerial Ordinance No. 4/2024, the results of the Accident Prevention Factor (FAP) for 2025 will be disclosed on September 30. This monitoring is crucial for companies, as it directly impacts their annual social security costs.

The Ministry of Social Security will also disclose the frequency, severity, and cost percentile rankings by Subclass of the National Classification of Economic Activities (CNAE), calculated in 2024. This data will be available for consultation on the Social Security and Federal Revenue portals.

Contesting the FAP

Since the FAP directly impacts the amount of social security contributions, it is crucial to monitor the result and review the calculation parameters. If there is a disagreement, the business establishment has the right to contest the FAP. A favorable outcome could lead to a reduction in costs.

The FAP can be contested before the Social Security Appeals Board. The form for this purpose must be completed and submitted between November 1 and 30, 2024.

It is important for the company to have a partner responsible for Occupational Health and Safety (OHS) matters to assist with the appeal.

The result of the appeal will be disclosed on the Social Security website, and the full decision will also be available on the Federal Revenue website. It should be noted that filing an appeal does not suspend the effect of the decision.

About the FAP

The FAP is calculated annually for each establishment. Companies with a higher number of accidents or occupational illnesses pay a higher rate. Conversely, the methodology rewards companies with fewer accidents by increasing their bonus. In cases with no recorded absences, companies may benefit from a 50% reduction in the RAT (Environmental Risks at Work) rate.

Labor and social security support

Domingues e Pinho Contadores has a dedicated labor and social security department that provides clients with expert advice, ensuring compliance and security in these areas. You can rely on our support: dpc@dpc.com.br.