ARTICLE · 03 FEBRUARY 2014

Regulation Of The "Accident Prevention Factor" ("FAP")

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On January 2003, article 10, Law no. 10,666/2003 has enacted the Prevention Accident Factor – "FAP" (a multiplication factor of SAT) to permit the evaluation of the risk degree of each legal entity and to establish a specific SAT tax rate for each company (New SAT Rate = SAT x FAP).

BrazilTax

Marcello Pedroso Pereira

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In January 2003, article 10, Law no. 10,666/2003 had enacted the Prevention Accident Factor – "FAP" (a multiplication factor of SAT) to permit the evaluation of the risk degree of each legal entity and to establish a specific SAT tax rate for each company (New SAT Rate = SAT x FAP).

In view of that, on February, 2007, the Decree no. 6,042/2007 regulated the possibility to specifically evaluate the risk degree of each legal entity by means of the application of the so called Accident Prevention Factor – "FAP" (a multiplication factor that varies from 0.5 to 2 points).

The FAP for each company shall be determined according to the number of labor accidents and illnesses that have generated payment of benefits by the Social Security. The FAP calculation is mainly based on the frequency, level of importance and cost of the labor illnesses and labor accidents of each company.

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