On the last September 30th, 2025, access to the Prevention Accident Factor (FAP) in effect for the year 2026 was released. This moment marks a decisive turning point for all Brazilian companies, as the index can significantly increase or reduce your company's payroll costs. Now is the time to analyze and plan the next steps.

Although this number often goes unnoticed, it carries a direct – and hidden – financial impact that can represent thousands (or even millions) of reais over a year. Therefore, it is essential to understand what the FAP is, how it is calculated, and why its management needs to be preventive, continuous, and strategic.

What is the Prevention Accident Factor (FAP)?

Created by Law No. 10,666/2003 and regulated by CNPS Resolution No. 1,329/2017, the FAP is a multiplier applied to the Work Accident Insurance (SAT) rate – or GIIL-RAT – which is levied on companies' payroll.

Its objective is to induce preventive behavior in organizations, rewarding those with low rates of occupational accidents and diseases, and penalizing those that neglect occupational health and safety (SST).

In other words: the higher the number of accident-related absences, occupational diseases, and serious accidents recorded in your company, the higher the Prevention Accident Factor will be – and, therefore, the higher the social security charge it will pay.

How is the FAP calculated annually?

The FAP calculation is performed annually by the Social Security based on data from the last two years of accident benefits granted to the company. Three indicators are analyzed:

• Frequency: quantity of accidents and occupational diseases per establishment.

• Severity: presence of benefits indicating disability (such as disability retirement and death pension).

• Cost: the amount spent by the INSS on benefits granted to the company's workers.

In addition, the calculation considers the so-called "order number," which is the ranking of the company's CNPJ compared to others in the same segment (CNAE subclass), which requires your company to be better than the competition also in this aspect of accident prevention.

What are the impacts of the FAP on companies?

The Prevention Accident Factor (FAP) ranges from 0.5000 to 2.0000, being able to cut the SAT contribution rate in half or double it. For companies with a large volume of employees, even a small variation can generate an annual impact in the millions. But the impacts go beyond the financial aspect:

• Companies with a high FAP may have their image damaged in audits and bidding processes;

• High casualty rates may increase exposure to labor and social security inspections;

• Inconsistent data in the FAP may indicate weaknesses in the SST documents (PGR, PCMSO, CAT, PPP, LTCAT);

• And, most importantly: a high FAP is a reflection of neglectful or inefficient occupational health and safety management.

FAP 2026: How to consult and contest?

As of September 30, 2025, all companies will be able to access their current FAP value for the year 2026, through the Social Security portal or the Federal Revenue's e-CAC. This is the ideal moment to act.

Administrative disputes may be submitted between November 1 and 30, 2025, exclusively via electronic means, based on technical analysis and documentation that proves errors or mistakes in the data used to calculate the index.

What's more: if your company was not successful in previous disputes, it is still possible to file lawsuits to challenge undue benefits or those with poorly assigned technical links, with the possibility of reviewing the last five years, in accordance with the statute of limitations provided for in the social security legislation (art. 103-A of Law 8,213/91).

The importance of active and continuous management of the Prevention Accident Factor

Those who think that the FAP should only be looked at once a year are mistaken. Good FAP management begins before the accident happens, with actions such as:

• Correct classification of the predominant activity;

• Technical and strategic development of the PGR, PCMSO, and LTCAT;

• Adequate and timely registration of CATs and absences;

• Monitoring the list of benefits granted by the INSS (B91, B92, B93, B94);

• Contesting the Social Security Epidemiological Technical Link (NTEP);

• Updating PPPs and other eSocial events;

• Training, PPE, ergonomics, and SST culture as a routine.

With the help of a specialized consultancy, it is possible to identify undue benefits that are placing a burden on the FAP and correct them, in addition to structuring processes that prevent new occurrences.

FAP Management: Savings Opportunity or Financial Risk?

The answer is clear: it depends on your attitude towards the Prevention Accident Factor.

Companies that ignore the FAP harvest losses. On the other hand, those that invest in proactive and integrated SST management transform the FAP into a tool for tax savings, institutional strengthening, and competitive differentiation.

If your company has never analyzed the FAP with a strategic eye, now is the time to start. What you do today can mean savings, legal security, and a positive reputation in the future.

Is your company ready to optimize FAP 2026?

The Prevention Accident Factor is a savings opportunity, but it requires strategic action.

For an in-depth analysis of your FAP, identification of inconsistencies, and support in administrative or judicial disputes, rely on the expertise of our partner, the specialist lawyer Frederico Sousa, author of this post.

And to ensure proactive and continuous EHS management that directly impacts your FAP, automating processes, controlling Regulatory Standards (NRs), and monitoring risks in real time, discover the GAP Sistemas solutions.

Invest in safety, protect lives, and optimize your company's costs with those who understand the subject.