Listen to our podcast in which Rodrigo Ribeiro, Finance and Tax Director at CLM Controller, interviews Ale, a specialist in Personnel Departments, to explain clearly what the Accident Prevention Factor (FAP) is, what the changes are for 2025 and how they directly impact companies' costs.
O accident prevention factor 2026 has already been released by the Ministry of Social Security, and companies need to be aware of the new rules and the impact of this index on the cost of their business. Workmen's Compensation Insurance (SAT).
More than an obligation, monitoring and managing the FAP is an essential strategy for reducing costs and improving occupational safety management.
To find out more about the subject and clear up all your doubts, stay with us and follow this content to the end.
What is the Accident Prevention Factor (FAP)?
It is calculated annually based on the history of accidents at work and occupational illnesses recorded by the company over the last two years.
In practical terms:
- If your company has good security indicators, the company FAP index 2026 can be less than 1, reducing the SAT rate.
- If there is a high frequency and severity of accidents, the FAP can increase up to double the base value.
The aim of the FAP is to rewarding companies with good performance health and safety and penalize those with poor indicators, encouraging investment in prevention.
Annex I: RAT rate table by CNAE (2026)
Complete table of RAT rates by CNAE (activity code), according to Annex I of the Normative Instruction 2.110/2022 of the Federal Revenue Service.
Rate table
Rat by CNAE 2026
Who publicizes it and when does it come into force?
O Ministry of Social Security publishes the FAP annually, effective for the following year.
For 2025, for example, the announcement took place on September 30th, 2024according to Interministerial Ordinance No. 4/2024.
The index came into force in January 1st, 2025 and has been applied throughout the year on the payroll, together with the SAT contribution.
New FAP rules 2026
Among the most recent changes related to the FAP, we can highlight:
- End of the suspensive effect of objectionsPreviously, when contesting the FAP, the company could suspend payment until the final decision.
Now, even while the appeal is being analyzed, the original amount will have to be paid. If the appeal is accepted, the amount overpaid can be refunded or offset.
- Improving the calculationFAP calculation continues to take into account the frequency, severity and cost of accidents, but with methodological adjustments for
How to check your company's FAP 2026
O Accident Prevention Factor (FAP) is an index calculated annually by the Federal Government and individualized for each company, taking into account the history of accidents at work and absences recorded over the last two years.
Due to the variation between 0.5 and 2.0, this number can reduce or increase the contribution to the RAT (Environmental Risk at Work)This has a direct impact on the payroll.
That's why it's essential to know how to check the FAP assigned to your company and make sure it's correct.
Next, a detailed step-by-step to access this information on the official government portal.
1. access the official consultation portal
Open your browser and enter GOV.BR Social Security Portal.
The direct link to the consultation service is: https://fap.dataprev.gov.br/
This is the official government website, where all FAP-related services are centralized.
2. log in securely
To access the data, you need to log in. You can use
- e-CNPJ Digital Certificate of the company, which guarantees secure access.
- GOV.BR account with Silver or Gold level, linked to the CNPJ.
When you click on "Start" in the portal, the system will ask you for your credentials.
Make sure you are using an authorized and secure computer, as the information is confidential.
3.Locate the FAP consultation area
After logging in, within the Social Security environment, look for the menu or specific field called "FAP consultation".
It is usually listed among the services aimed at employers and companies. If you can't find it immediately, use the portal's internal search field by typing in "FAP".
4. Enter the CNPJ and year of validity
The system will ask you to inform it:
- O CNPJ root of the company (first 8 digits).
- O base year that you want to consult (in this case, select 2026).
After entering this information, confirm to proceed.
5.Analyze the index and the data it contains
On the results screen, you will see:
- Value of the FAP applied for the period.
- Index history from previous years.
- Detailed report with the calculation base, including:
- Number of accidents at work.
- Number of absences recorded.
- Workplace Accident Reports (CATs) linked to the company.
- Severity and frequency of cases.
This analysis is important to understand how the index was formed and whether there are any inconsistencies.
Carlos Alexandre - Personnel Department Manager.
6.Check for possible discrepancies
If you identify data that doesn't match the company's reality, such as accidents that didn't occur or undue time off work, you can challenge it.
Normally, the deadline for objections is opened annually and published on the portal itself.
A thorough check can avoid undue charges and ensure that the rate is fair.
Step by step to calculate FAP 2026
The calculation of FAP involves a formula defined by the government, which combines frequency, severity and cost indices of accidents in your company compared to others in the same CNAE.
Basic steps:
1. identify the preponderant CNAE: This is the main CNAE linked to the company's CNPJ.
2. Consult the RAT/SAT base rate: This rate can vary from 1% to 3% according to the degree of risk of the activity carried out by the company.
3. Obtain the FAP index: Released annually by the government individually for each company, ranging from 0.5 to 2.0.
Apply the formula
Final SAT rate = RAT rate × FAP
Example:
- RAT = 3%
- FAP = 0.5
- Final SAT rate = 3% × 0.5 = 1.5%
Important: At the end of the article, we provide the complete table of RAT rates by CNAE (activity code), according to Annex I of the Normative Instruction 2.110/2022 of the Federal Revenue Service.
How to challenge the FAP 2026
If, when consulting the Accident Prevention Factor (FAP) If you identify incorrect information in your company that may have increased the tax rate, you can file an administrative appeal to request a review.
This challenge must be made within the deadline set by the Ministry of Social SecurityThis is usually published on the FAP system itself and requires a solid argument, based on documentary evidence.
Check out the step-by-step process for filing a challenge:
- Gather all the necessary evidence: Collect documents to prove the inconsistencies found, such as:
- CATs (Communications of Accidents at Work)Check that there are no duplicate records or non-existent cases.
- Technical reportsEspecially those issued by doctors or occupational safety engineers, confirming that a particular accident or absence from work did not occur as recorded.
- Internal absence recordsTime sheets, HR reports and attendance checks that show the real situation of the worker.
- Certificates and medical recordsWhen applicable, to prove that the cause of the absence is not work-related.
- Access FAP Portal:
- Enter the e-CNPJ of the company or GOV.BR account linked to the CNPJ.
- Find the option "Challenging the FAP" within the logged-in area.
- Make sure you access it within the stipulated timeframe.
- Fill in the objection form:
- Describe clearly and objectively what the inconsistencies are and why they negatively affect the index.
- Use technical language, avoiding generic terms.
- Attach all scanned supporting documents, making sure they are legible.
- Proofread before sending, as a poorly-founded appeal may be rejected.
- Follow the process:
- The status and decision of the appeal will be published on the system itself.
- If the request is rejected, check with the legal department or the OSH sector about the possibility of appealing again or adjusting internal processes to avoid the problem in future years.
Important: Even with the dispute in progress, the company must pay the RAT based on the original FAP during the year 2025. If the appeal is accepted, it will be possible to request compensation or a refund of the amounts overpaid.
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What is the deadline for contesting the FAP?
O Accident Prevention Factor (FAP) can be challenged before the Social Security Appeals Board (CRPS), as established by Law No. 13.846, of June 18, 2019.
This procedure is completely digital and must be done through the system FAPWeb, using the forms available on the platform itself. It is worth noting that the presentation of does not suspend the effects of the FAP while it is being analyzed.
Companies interested in questioning the published indices will have a period of November 1st to 30th, 2025 to formalize the challenge. After the CRPS decision, it is still possible to submit administrative appeal within 30 days, from the date of publication in the Federal Official Gazette.
The guidelines for contesting and filing appeals are updated annually through interministerial decree, issued by the Ministries of Labor and Social Security and the Economy. The current norm regulating the process is MPS/MF Interministerial Ordinance No. 10, of September 10, 2025.
How to reduce the FAP rate
To pay less in the future, the strategy is to improve OSH indicators:
- Investing in preventiontraining, PPE, machine maintenance.
- Record accidents correctly and communicate via CAT only when necessary, avoiding undue registrations.
- Monitoring absences and promote return-to-work programs.
- Active management of indicators with tools such as CLM Controller.
O accident prevention factor 2026 is more than a number: it is a direct reflection of the company's safety culture.
A low FAP means lower costs and more credibility with clients, investors and employees.
How CLM can help you monitor and optimize FAP
A CLM Controller Accounting acts strategically to help your company monitor and optimize the Accident Prevention Factor (FAP).
As a specialized accounting firm, we offer continuous monitoring of accident, absence and CAT records, ensuring that the information used in the calculation is correct.
In addition, our team prepares detailed reports to analyze indicators, identifies opportunities to reduce risks and advises on preventive actions that have a direct impact on the RAT rate.
With full technical support and advice, CLM Controller ensures legal compliance, minimizes social security costs and strengthens your company's occupational health and safety management.
Discover our solutions at
Labor consultancy
Frequently Asked Questions (FAQ) about the FAP 2026
What is FAP and why does it impact on company costs?
The Accident Prevention Factor (FAP) is a multiplier applied to the RAT (Environmental Risk at Work) rate, which can reduce or increase the company's social security contribution depending on its history of accidents and absences.
Where can I find out my company's FAP?
You can consult the FAP on the official government portal: https://fap.dataprev.gov.br/. Access is via e-CNPJ or a silver or gold level GOV.BR account linked to the company's CNPJ.
When did FAP 2026 come into force?
The FAP 2026 has been in force since January 1st, 2026 and will be applied throughout the year to payrolls.
Is it possible to challenge the amount of the FAP?
Yes. Companies can contest the index assigned if they identify errors in the data used for the calculation. The challenge is made exclusively online through the FAPWeb system and requires supporting documentation.
Click here and get in touch with our labor advisory team for guidance and to file your dispute.
What is the deadline for contesting the FAP 2026?
The period for objections is November 1st to 30th, 2026. After that, you can only wait for the next annual review.
Does the challenge suspend the amount charged to the FAP?
No. The challenge has no suspensive effect. The company must pay the RAT based on the original index. If the appeal is accepted, it will be possible to request a refund or compensation for the amounts overpaid.
What should I submit to contest the FAP?
Documents proving the inconsistency of the data used, such as:
- Undue or duplicate CATs;
- Technical reports;
- Internal absence records;
- Medical records or certificates;
- HR or OSH reports.
- How can FAP be reduced in the coming years?
Improve occupational health and safety indicators. Invest in accident prevention, absence control, return-to-work programs and active management of OSH data. The better the company's performance, the lower the FAP will tend to be in the future.
Conclusion
Manage the accident factor is an opportunity to reduce costs and promote a safer working environment.
With attention to FAP rulesWith the correct calculation, monitoring of indicators and investment in prevention, your company can reduce its tax rate and improve its results in the long term.
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