Accident Prevention Factor (FAP) 2026 will be announced on September 30

The index directly impacts the taxes amount that will be levied on payroll

The Accident Prevention Factor (FAP) for the year 2026, as provided by Interministerial Instruction MPS/MF No. 10/2025, will be available for consultation on September 30, 2025. This index adjusts the Occupational Environmental Risk (RAT) rate and may decrease or increase companies' social security contributions, depending on their performance in preventing accidents and occupational diseases.

The FAP reflects the effectiveness of internal health and safety policies. With the upcoming release of the new index, it is important to understand how to act in order to maintain it at favorable levels.

What is FAP?

FAP is a multiplier applied to the Work’s Compensation Insurance (SAT) rate, which varies from 1% to 3% of payroll. The index is calculated based on three main indicators: frequency, severity, and social security costs of work-related accidents and illnesses that occurred in the last two years. Companies with lower accident rates receive a lower FAP, resulting in reduced SAT costs.

The importance of accident prevention

The main purpose of the FAP is to encourage companies to adopt accident prevention practices. The calculation takes into account only the most severe accidents, which result in accident-related benefits or fatalities. Accidents with disabilities lasting less than 15 days, as well as those occurring during commuting, are not considered. This approach aims to focus on the most critical situations, such as deaths and disabilities, in order to promote more effective preventive actions.

Contesting the FAP

As the FAP influences the amount of social security contributions, it is essential to monitor the result assigned and review the parameters used in the calculation. In case of disagreement, the establishment may file a dispute. If the result is more advantageous for the company, this may result in a reduction in costs.

The FAP dispute can be made electronically between November 1 and 30, 2025.

It is worth noting that reviewing the documentation in advance and having efficient management of those on leave is essential for the challenge to be successful.

Therefore, it is important to have a partner responsible for Occupational Health and Safety (OHS) issues to appeal.

The result of the analysis will be published on the Social Security website, while the complete decision will also be available on the Federal Revenue Service website. The appeal does not suspend the effects of the result.

Labor and social security support

DPC has a department specializing in labor and social security issues, offering guidance to clients and ensuring compliance and security in these areas. To receive this support, please contact us by email at: dpc@dpc.com.br.