FAP 2027: Analysis of the index and deadline for filing an appeal

The index may reduce or increase the social security contribution levied on Payroll

The Accident Prevention Factor (FAP) effective for the year 2027 has been available for consultation since September 30, 2026, as provided for in Interministerial Ordinance MPS/MF No. 16/2026.

This index is used to adjust the Occupational Environmental Risk (RAT) rate and may reduce or increase the social security contributions owed by companies, depending on the factors considered in its calculation.

Therefore, it is important to review the information provided and identify any discrepancies that may have influenced the result.

This analysis also allows for an assessment of the index’s impact on social security contributions and the need for any potential challenge.

What is the FAP?

The FAP is a multiplier factor, ranging from 0.5000 to 2.0000, applied to the RAT/SAT tax rate, which is set at 1%, 2%, or 3%, depending on the risk level of the establishment’s economic activity.

For the FAP effective in 2027, the calculation performed in 2026 takes into account information from the years 2024 and 2025, based on the frequency, severity, and cost indices related to workplace accidents and accident-related benefits.

Thus, each establishment’s performance relative to other companies in its CNAE subclass may result in a reduction or increase in the rate actually applied to its payroll.

Accident prevention

The FAP aims to encourage companies to continuously invest in measures to prevent work-related accidents and illnesses.

The methodology takes into account indicators of frequency, severity, and cost, assigning greater weight to incidents that result in more significant consequences, such as the payment of social security benefits related to accidents, permanent disability, or death.

Commuting accidents are not included in the FAP calculation, according to the currently applicable methodology.

Thus, in addition to its social security implications, the index reinforces the importance of preventive Occupational Health and Safety (OHS) management.

FAP Appeal

Since the FAP directly affects the amount of Social Security contributions, it is important for companies to verify the index assigned to each establishment and the data used in its calculation.

If inconsistencies or discrepancies are identified in the elements used in the calculation, an administrative appeal may be filed with the Social Security Appeals Council (CRPS), exclusively by electronic means.

An appeal regarding the 2027 FAP may be filed between November 1 and 30, 2026, and must be limited to discrepancies related to the elements considered in the calculation.

Filing an appeal does not have suspensive effect; therefore, the published index remains applicable until any administrative review is conducted.

For this reason, it is recommended to review the calculation report and related documentation in advance, allowing for the identification of any inconsistencies and the proper preparation of the appeal within the regulatory deadline.

In this process, the support of professionals specializing in Occupational Health and Safety (OSH) can help identify discrepancies and provide a sound basis for the appeal.

The outcome of the ruling will be announced through Social Security’s official channels, while the full text of the decision will be available through the corresponding official channels, with access restricted to the establishment.

Labor and Social Security Support

DPC has a team specializing in labor and social security matters, offering guidance to clients to help them meet their obligations and promote greater security and compliance in these areas.

For more information, please contact us by email at dpc@dpc.com.br.