Labor laws relaxed to preserve jobs during public calamity
17/08/2022Quarterly DEF: next statement must be submitted to the Central Bank by September 30
22/08/2022HIGHLIGHTS
Accident Prevention Factor for 2023 will be disclosed on September 30
Ordinance addresses the FAP, a system that may either reward or burden companies, effective for the year 2023
Published on August 15, a MTP/ME Interministerial Ordinance No 21 established that, on September 30, the Department of Labor and Social Security will disclose:
- the lists of frequency, severity and cost percentile scores calculated in 2022, sorted by National Code of Economic Activity (CNAE) subclass;
- the Accident Prevention Factor (FAP) applicable for 2023.
All data enabling companies to check their performance within their respective CNAE subclasses will also be disclosed on the same date.
Once released, the information can be accessed on the Department of Labor and Social Security and the Federal Revenue Service websites.
What is the FAP?
The FAP is a system that can either reward or burden companies. Its multiplication factor varies each year and all establishments must perform the calculation of their rates in order to fund special allowances and benefits granted to employees who suffered work accidents.
Companies recording a higher number of accidents or labor illnesses must pay a higher amount, whereas those with fewer incidents are less burdened. As of now, companies that did not register any work-related accident are rewarded with a 50% reduction on their rates.
Employers should be mindful of the changes to the figures so as to assess their performance and the amount they will be required to pay, keeping in mind that the social security databases are taking into account information recorded during 2020 and 2021.
Period for filing objections
Companies that disagree with the FAP assigned to them may file an administrative objection before the Social Security Appeals Council.
Objections must be filed electronically from 11/01/2022 to 11/30/2022 by filling out a form that will be available on the Social Security and Federal Revenue websites.
Specialized support
DPC is at your service for providing instructions on this and other labor and social security matters. Contact our specialized staff: dpc@dpc.com.br.
How DPC may help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
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Accident Prevention Factor for 2023 will be disclosed on September 30
Ordinance addresses the FAP, a system that may either reward or burden companies, effective for the year 2023
Published on August 15, a href=”https://www.in.gov.br/en/web/dou/-/portaria-interministerial-mtp/me-n-21-de-3-de-agosto-de-2022-422289694″ target=”_blank”>MTP/ME Interministerial Ordinance No 21established that, on September 30, the Department of Labor and Social Security will disclose:
- the lists of frequency, severity and cost percentile scores calculated in 2022, sorted by National Code of Economic Activity (CNAE) subclass;
- the Accident Prevention Factor (FAP) applicable for 2023.
All data enabling companies to check their performance within their respective CNAE subclasses will also be disclosed on the same date.
Once released, the information can be accessed on the Department of Labor and Social Security and the Federal Revenue Service websites.
What is the FAP?
The FAP is a system that can either reward or burden companies. Its multiplication factor varies each year and all establishments must perform the calculation of their rates in order to fund special allowances and benefits granted to employees who suffered work accidents.
Companies recording a higher number of accidents or labor illnesses must pay a higher amount, whereas those with fewer incidents are less burdened. As of now, companies that did not register any work-related accident are rewarded with a 50% reduction on their rates.
Employers should be mindful of the changes to the figures so as to assess their performance and the amount they will be required to pay, keeping in mind that the social security databases are taking into account information recorded during 2020 and 2021.
Period for filing objections
Companies that disagree with the FAP assigned to them may file an administrative objection before the Social Security Appeals Council.
Objections must be filed electronically from 11/01/2022 to 11/30/2022 by filling out a form that will be available on the Social Security and Federal Revenue websites.
Specialized support
DPC is at your service for providing instructions on this and other labor and social security matters. Contact our specialized staff: dpc@dpc.com.br.
