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[BUSINESS] · Brazil · 3 sources

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Brazil Ministry of Social Security releases 2027 FAP indices

Fator Acidentário de Prevenção FAP 2027 occupational safety payroll taxes Ministry of Social Security

The Brazilian Ministry of Social Security has released the 2027 Accident Prevention Factor (FAP) indices for 4.32 million establishments. The FAP serves as a multiplier applied to contributions related to workplace risks, with values ranging from 0.5 to 2.0. This mechanism can either reduce a company's contribution by half or double it, depending on the frequency, severity, and cost of work-related accidents and diseases.

The 2027 indices are calculated based on Social Security data from 2024 and 2025, comparing establishment performance against others in the same National Classification of Economic Activities (CNAE) subclass. Of the total establishments calculated, 92.93% (4,017,308) received a bonus factor below 1, while 3.9% (168,476) received a factor above 1, which may increase their payroll tax burdens. Another 137,380 establishments received a neutral factor.

Companies have the opportunity to contest these indices between November 1 and November 30.

Entities

Association of Occupational Health and Safety Management · Brazil · Ministry of Social Security

Claims

What the coverage asserts, and how many sources carry each claim.

Sources

FAP 2027 é divulgado e abre alerta para custos das empresas [valor.globo.com]
FAP 2027 é divulgado e abre alerta para custos das empresas - DINO [noticias.dino.com.br]
FAP 2027 é divulgado e abre alerta para custos das empresas - Portal Comunique-se [portal.comunique-se.com.br]