Published FAP legislation for 2021
Atualizado: 2 de Dez de 2020
The new legislation also defines rates of frequency, severity and cost of accidents and illnesses at work by economic activity
On Thursday (Nov 26th), was published in the Government Official Gazette (DOU), SEPRT Ordinance No. 1,079, which provides for the Accident Prevention Factor (FAP), calculated in 2010, effective for the year 2021. FAP , applied since 2010, is a bonus or surcharge system for Occupational Accident Insurance (SAT), individualized for each company establishment. The calculation is made considering the frequency, severity and social security costs of accidents and illnesses at work suffered by its workers, by comparing these indicators between companies in the same economic activity. These indicators by economic activity, were also published in Portaria SEPRT no 1.079.
Similar systems have been adopted in other countries for a long time and have proven to be an efficient tool to encourage the prevention of work-related accidents and illnesses; as well as to promote improvement and quality of life in companies.
Accidents and occupational diseases occur in all establishments, regardless of the way they are taxed. Thus, the calculation of the FAP must consider the reality of all companies, just as they all have the right to know their own accident reality and compare it with that of other companies in the same economic activity. Thus, under equal conditions, everyone should be able to count on their FAP as an objective indicator to consider improving their work environments and planning their investments.
The FAP will be available on the websites of the Social Security Entity (www.previdencia.gov.br) and the Federal Treasury Entity of Brazil (www.receita.economia.gov.br) as of September 30th. Access can be made using the same password that is used by companies for other social security contribution services.
Disputes - Companies may contest the FAP, electronically, in the period from 1 to 30 November 2020.
Since June this year, Law 13,846 / 2019 added item II to art. 126 of Law 8,213, of July 24, 1991, transferring the competence to analyze the challenges and resources of FAP to the Social Security Appeals Council (CRPS).
Source: DOU (Diário Oficial da União) - (Official Gazette)