By Jaqueline Mello – Labor and Social Security Advisory Manager
With the annual disclosure of the Accident Prevention Factor (FAP), companies must pay close attention to the analysis of the index that will be applied in 2026. The FAP is updated annually by the Social Security authority and reflects the company’s performance in relation to the frequency, severity and cost of workplace accidents and occupational diseases.
A careful analysis of the FAP is essential, as inconsistencies in the database, such as incorrect employment links, improperly attributed benefits or errors in CNAE classification, can result in an unjustifiably high index, increasing payroll charges.
The legal basis establishing the FAP is set out in Article 10 of Law No. 10.666/2003, regulated by Decree No. 3.048/1999, as amended by Decree No. 6.957/2009. In addition, the FAP calculation methodology is detailed in various ordinances and normative instructions issued by the Social Security Secretariat, which provide guidance on the composition of the index and the deadlines for challenging it. These provisions guarantee companies the right to review the data used by the government, ensuring transparency and equity in the calculation of the factor.
The financial impact of the FAP on taxation is significant. The index multiplies the Work Environmental Risk (RAT) rate, formerly known as SAT, which ranges from 1% to 3% on the payroll. Depending on the FAP outcome, this percentage can be reduced by half or doubled, considerably increasing labor costs. For example, a company with a FAP of 2.0 and a RAT of 3% will pay 6% on its payroll, while a company with a FAP of 0.5 will pay only 1.5%, a difference that can represent millions of reais per year for large organizations.
Given this impact, the FAP 2026 challenge period, between November 1 and 30, 2025, is an essential step in the process of tax management and occupational health and safety. The challenge allows the company to present technical and documentary arguments to correct distortions, avoiding undue payments and more accurately reflecting its actual performance in occupational health and safety.
More than an obligation, the review of the FAP is a strategic practice. It contributes not only to the reduction of tax burdens, but also to the improvement of prevention and risk management policies within companies, creating a virtuous cycle of continuous improvement. Given the technical complexity of the subject, seeking the support of a specialized advisory firm is highly recommended, as professionals with experience in social security legislation and FAP data analysis can identify inconsistencies and conduct the challenge more effectively, ensuring that the company pays only what is due.
