As of September 30, 2022, the following information relative to occupational health and safety will be available on the Brazilian Social Security and Federal Revenue Service websites:
- Lists of the percentiles of frequency, severity, and cost by Subclass of the National Classification of Economic Activities (CNAE), calculated for 2022, considering the information from the social security databases for 2020 and 2021.
- Accident Prevention Factor (FAP) calculated for 2022 and in force for 2023, with the respective orders of frequency, severity, cost, and other elements, which enable the establishment to verify the respective performance within its CNAE Sub-class.
The links to access the information will be as follows:
https://www.gov.br/trabalho-e-previdencia/pt-br
https://www.gov.br/receitafederal
ACCIDENT PREVENTION FACTOR (FAP)
FAP is an index applied on the Contribution to the Degree of Incidence of Labor Disability resulting from the Work Environment Risks (payable by employers), which may result in either an increase or decrease of the respective contribution.
FAP consists of a variable multiplier in a continuous interval from 0.50 to 2.00 to be applied to the respective rate.
MAIN ACTIVITY AND CORRESPONDING DEGREE OF RISK
The activity that involves the largest number of insured employees and freelance workers in the company is considered to be the main activity.
It is the company’s responsibility to classify its main activity, being the Social Security Revenue Service of the Ministry of Social Security responsible for reviewing it at any time.
The company’s contribution, intended to finance the special retirement and the benefits granted due to the degree of labor disability resulting from the workplace risks, is determined by applying the following percentages on the total remuneration paid, due or credited in any way, to the insured employee and independent worker during the month:
| Degree of Risk | Type of Risk | (%) Contribution |
| Degree 1 | The risk of accident is considered low | 1% |
| Degree 2 | The risk of accident is considered medium | 2% |
| Degree 3 | The risk of accident is considered high | 3% |
INCREASE OR DECREASE OF THE RATES DEPENDING ON THE COMPANY’S PERFORMANCE
The rates in the table will be reduced by up to 50% or increased by up to 100%, depending on the company’s performance in relation to its respective activity, as measured by the Accident Prevention Factor.
