The Social Security Ministry has recently announced (Federal Official Gazette – DOU – of January 18) the list with the results of 489 Administrative Proceedings involving the legitimacy of the Prevention Accident Factor (Fator Acidentário de Prevenção - FAP).
The scenario is favorable to the companies: at first administrative level, 21 cases were successful and 468 were granted partial relief. Whereas at second level, out of the 31 judgments indicated by the Social Security Ministry, 2 companies were fully successful and 29 were granted partial relief.
The FAP is a multiplying factor, established by Law n. 10.666/2003, to be applied to the 1%, 2% or 3% rates of the Labor Accident Insurance (Seguro Acidente de Trabalho - SAT), with the purpose of curbing the occurrence of labor accidents. In summary, the FAP may reduce by half or double the SAT rate, the percentage of which may vary between 0.5% and 6%, according to the accident risk to which the company´s employees are submitted.
The current FAP controversy had its origin with Decree n. 6.957/2009, of CNPS Resolutions n. 1.308/2009 and 1.309/2009 and MPS/MF Inter-ministerial Administrative Ruling n. 254/2009, which reclassified the risk degrees of various business sectors, to the effect of significantly increasing the multiplying factor over the SAT rates.
(Notice n.1, Jan. 17.2013, DOU-III, Jan. 18.2013 p.145. Available at: <http://www.in.gov.br/visualiza/index.jsp?data=18/01/2013&jornal=3&pagina=145&totalArquivos=260>. Access in: Mar. 2013).