2027 Accident Prevention Factor: Deadline to challenge remains open until November 30

On November 1, 2026, the period began for companies to challenge the Accident Prevention Factor (“FAP”) calculated in 2026 and applicable to 2027. Challenges must be submitted to the Social Security Appeals Council (“CRPS”) by November 30, 2026, and will be accepted exclusively through electronic means.

The indices were published by the Ministry of Social Security on September 30, 2026. The calculation uses information from 2024 and 2025 and is performed separately for each establishment, identified by its full Corporate Taxpayer Identification Number (“CNPJ”).

Under Interministerial Ordinance MPS/MF No. 16, dated September 24, 2026, challenges may only address discrepancies in the elements used in the calculation: Work Accident Reports (“CATs”); benefits; payroll; average number of employment relationships; and average employee turnover rate. Each disputed element must be individually identified, for example, by the CAT number, benefit number, or the employee’s Individual Taxpayer Registration Number (“CPF”). Without such identification, the challenge will not be reviewed.

It is worth noting that filing a challenge does not suspend application of the index. Therefore, as of January 2027, companies must pay the GIL-RAT contribution (a Brazilian social security contribution levied on employers to finance benefits arising from occupational accidents and work-related illnesses) in full using the published FAP, even if they have filed a challenge. If the CRPS decision results in a recalculation and reduction of the index, the company may seek reimbursement or offset amounts overpaid during the period.

If the decision is unfavorable, an appeal may be filed within 30 days from publication of the result in the Official Gazette of the Federal Government (“DOU”). The CRPS renders a final decision on such appeals and will not consider issues that were not raised in the initial challenge. The ordinance also provides that filing a judicial action seeking the same relief constitutes withdrawal from the administrative proceeding. For this reason, it is important to review all elements of the calculation at this initial stage.

We recommend that companies review the published indices and the data used to calculate the 2027 FAP in advance. This will allow them to identify potential inconsistencies and determine, within the applicable deadline, whether it is advisable to file a challenge.

Demarest’s Social Security team remains available to assist in reviewing the indices and the elements that comprise the FAP calculation, as well as in preparing the corresponding administrative challenges.