On September 30, the Ministry of Labor and Social Security released the Accident Prevention Factor (Fator Acidentário de Prevenção - FAP) indexes that will be applied in 2022.
The index impacts the tax burden on next year's payroll and, therefore, it is important to check if there are inconsistencies in the FAP attributed to the company.
Identification of inconsistencies can lead to a reduction in social security costs. In case of disagreement in the calculation, taxpayers can file a dispute from 11/01/2021 to 11/30/2021.
If the company does not agree with the index, it must contact its partner responsible for Occupational Health and Safety (OHS) issues to appeal the index.
FAP varies annually and is calculated for each enterprise. Companies that record more occupational accidents or illnesses pay more. Also according to the methodology, FAP increases the bonus for companies that record less accidents. In cases in which there are no terminations, the company can receive a 50% reduction in the RAT - Riscos Ambientais do Trabalho (Work Environmental Risks) rate.
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