Published on April 27, 2017 CNPS Resolution #1,329/2017 of the National Pension Board (CNP) changed the calculation methodology of the Accident Prevention Factor (FAP), producing effects for companies in the jurisdiction 2018.
FAP is a factor that directly affects the calculation of the adjusted RAT, allowing the reduction or increase of the contribution to be borne by companies to finance the benefits granted due to the degree of incidence of work incapacity due to environmental risks of work.
The FAP is determined by the severity, frequency and cost of accidents. In addition, the percentile is calculated by the subclass CNAE of each of the indices where establishments with the lowest frequency, receive the lowest percentiles and with the highest frequency of accidents receive a higher percentage. The percentiles is a statistical measure, calculated according to the segment of the Company's activities.
The change in the resolution was due to the attribution of weights to the percentage, giving greater weight to the severity of the accident, thus, for events such as death and disability of the employee. The second largest weight will be the frequency of occurrences of accidents and, finally, the lower weight will be attributed to the cost (the higher the employee's remuneration the greater the cost of separation).
For the annual calculation of the FAP shall be calculated from the last 2 years immediately prior to the year of processing, the calculation of the year 2018 shall be considered the period of 2016 and 2017. If the establishment presents cases of death or disability Accidents, or occupational diseases, its FAP value, in excess of 1,000, can’t be benefited by the reduction to which it was entitled, being considered only in the first year of the period.
Through its specialized team, RSM follows legislative, labor and social security changes and is ready to support its clients to be in compliance with the new legislation approved.
For more information, contact us:
Marcelo Sampaio - [email protected]
Partner - Head of Tax
Leonardo Biar - [email protected]
Head of Labor & Social Security Services