Accident benefit may be granted to workers with compromised mental health

Social security benefits are compensatory in nature and are not a substitute for income

Article 86 of Law 8.213/91 establishes accident compensation as a social security benefit and must be granted one day after the insured's discharge from the National Institute of Social Security (INSS).

Through this benefit, the worker is removed from their duties to care for themselves and pay closer attention to their treatment, especially when their mental health is compromised by work. They are removed from stressors, as explained by Adriana Belintani, a social security and labor lawyer and mental health specialist.

As the law describes, the employee, whether urban, rural, or domestic, receives 50% of the benefit paid by the INSS and does not lose their salary, as it is a compensatory benefit, meaning it does not replace income.

Furthermore, it's important to highlight that no income tax (IR) is paid, and, as the social security lawyer explains, when a worker retires, their benefit is terminated, but it is included in the calculation for the retirement amount.

Regarding the calculation, if "the worker earns less and is laid off due to a work-related mental illness, the company is, in theory, obligated to supplement the benefit by the amount of their salary. However, situations like this can only be covered through legal action, as can treatment expenses."

It's also important to highlight that social security leave is classified into two types:

1. Type 31: temporary disability benefit;

2. Type 91: temporary disability benefit due to an accident.

Belintani warns that many employers receive type 31 leave when it should actually be type 91.

Source: Contábeis