FAP 2026: companies have until November 30 to submit an appeal

The verification of the FAP is essential, as it influences the companies' annual tax burden

The Accident Prevention Factor (FAP) for 2026, as set forth in Interministerial Ordinance MPS/MF No. 10/2025, may be contested between November 1st and 30th by companies that disagree with the assigned rate.

As this factor impacts the tax burden on the payroll, it is essential to verify it. If the company does not agree with the FAP, it is recommended to seek support from its legal department to appeal the classification.

The data, calculated in 2025, can be consulted on the Social Security and Federal Revenue websites. Appeals will be reviewed exclusively by the Social Security Appeals Council (CRPS)

About FAP

The FAP was incorporated into the Brazilian legal system by Law 10,666/2003 and establishes a bonus or surcharge model for the Workers’ Compensation Insurance (SAT), applicable to each company establishment.

This annual index is important so that companies with low accident rates benefit, while those with higher numbers of accidents or occupational illnesses pay higher amounts.

In addition, the FAP also serves to identify the need for improvements in the work environment and to support the planning of safety investments.

The factor is calculated based on the accident history recorded by Social Security and is applied to the rates of 1%, 2%, or 3% of the collective tariffs by economic subclass, which are levied on the companies’ payroll, with the purpose of financing special retirement and work accident benefits.

Labor and social security support

DPC has a team specializing in labor and social security issues, offering support to ensure compliance and security in these areas. For more information, please contact us: dpc@dpc.com.br.