Compare RAT × FAP contributions and estimate accident costs using your establishment’s figures. See the calculation and assumptions behind each scenario.
Identifying the deviation is the first step toward action.
From factor to decision.
Enter your figures and compare each scenario’s impact.
Illustrative scenario · editable
Your operation
Use official FAP and the annual base of the same establishment. For branches with different factors, simulate each and add the results.
R$
Remuneration subject to RAT at the same establishment, including the 13th salary where applicable.
Confirm the establishment’s predominant activity in Annex V of Decree 3,048/1999.
Official establishment factor for the effective year. Enter four decimal places.
An adjustable hypothesis. Prevention does not guarantee this factor or a date for achieving it.
Hypothesis, not a forecast
Illustrative assumptions, not official FAP parameters. Use operating records. Exclude any legal amounts already included in direct costs.
R$
Initial ratio of 4: an assumption, not a universal minimum.
R$
Use zero if there is no basis for estimating. Not an accounting provision.
%
Err on the low side: not every accident is preventable by PPE.
%
50% is only a scenario, not proven efficacy.
FAP effects take time.
The factor uses two years of records and compares establishments within the same CNAE subclass. Fewer accidents may help improve FAP; reductions are not automatic.
2026 social security events enter 2027 processing for 2028 effectiveness, under the current methodology.
2024 + 2025Records considered
2026Processing
2027Effective year
Hypotheses below 1.0000 require checking bonus rules. Average turnover above 75% and certain death or permanent disability events can block bonuses.
A calculation you can verify.
The calculation uses the FAP entered. It does not reconstruct or predict the official factor.
Legal rule; hypothetical scenario
Tax cost: the FAP
Potential saving = annual base × RAT × max(0; current FAP − comparison FAP)
RAT is 1%, 2% or 3% according to the establishment’s predominant activity. FAP ranges from 0.5000 to 2.0000 and compares frequency, severity and social security cost within the same CNAE subclass. It uses the two years before processing and takes effect the following year. Applying the factor is a legal rule; future scenarios are hypothetical.
Decree 3,048/1999; CNPS Resolution 1,347/2021; Brazilian Federal Revenue.
Adjustable assumption
Operating cost: the accident iceberg
Total cost = accidents × direct cost × (1 + indirect ratio)
The example assumes R$ 4 indirect cost per R$ 1 direct. This is not a universal minimum or a validated operating average. Adjust using downtime, rework, replacement and productivity records. The PPE-preventable share applies only to operating costs.
Illustrative assumption inspired by the accident iceberg model.
Initial R$ 60K per accident is an editable assumption, not a statutory value or validated statistical average. Use zero when there is no basis for estimating. This is not an accounting provision. Recovery actions and liability depend on each case.
Law 8,213/1991, art. 120: legal mechanism, not validation of the assumed amount.
No. Social Security publishes the factor for each establishment. This calculator uses the factor entered to compare contributions. Official FAP considers severity, frequency and cost percentiles weighted at 50%, 35% and 15%, plus bonus rules.
How do I calculate RAT × FAP contributions?
Multiply annual remuneration subject to RAT by the RAT rate and FAP. At R$ 180M and RAT 3%, FAP 1.3000 yields R$ 7.02M; hypothetical FAP 0.8000 yields R$ 4.32M. The R$ 2.7M difference requires achieving the comparison factor with the same base and RAT.
What RAT applies to construction?
Annex V of Decree 3,048/1999 sets RAT at 3% for activities such as building and road construction. Confirm the predominant activity at the establishment, which may differ from its registered main CNAE. With RAT 3%, the adjusted range is 1.5% to 6%.
When may prevention affect FAP?
The factor uses the two years before processing and takes effect the following year. FAP effective in 2027 uses 2024 and 2025. Under current methodology, 2026 social security events enter 2027 processing for 2028. Effects also depend on sector comparisons and bonus rules.
Does every lost-time accident enter FAP?
No. Official calculations consider accident-related benefits and fatal CAT records without linked pensions, excluding commuting events. The annual accident count in this simulation is an operating cost assumption, not a substitute for official records or a predictor of FAP.
Does OPTIKON guarantee lower FAP?
No factor is guaranteed. Monitoring identifies PPE and restricted-area deviations to support prevention. Prevention may reduce accidents, but FAP effects depend on social security events, sector comparisons and the calculation period.
