{"id":19195,"date":"2026-01-26T11:53:31","date_gmt":"2026-01-26T14:53:31","guid":{"rendered":"https:\/\/acrisure.com.br\/insights\/?p=19195"},"modified":"2026-01-26T12:02:15","modified_gmt":"2026-01-26T15:02:15","slug":"reforma-tributaria-e-fap-empresas","status":"publish","type":"post","link":"https:\/\/acrisure.com.br\/insights\/reforma-tributaria-e-fap-empresas\/","title":{"rendered":"Reforma Tribut\u00e1ria e FAP: o que muda (e o que n\u00e3o muda) para as empresas"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.19.4&#8243; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.27.3&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Conte\u00fado&#8221; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; text_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span data-contrast=\"auto\">A Reforma Tribut\u00e1ria, recentemente regulamentada e em fase de\u00a0<\/span><a href=\"https:\/\/www.gov.br\/fazenda\/pt-br\/acesso-a-informacao\/acoes-e-programas\/reforma-tributaria\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">implementa\u00e7\u00e3o no Brasil<\/span><\/a><span data-contrast=\"auto\">, promove uma reestrutura\u00e7\u00e3o profunda na tributa\u00e7\u00e3o sobre o consumo. O novo modelo substitui tributos como\u00a0<\/span><b><span data-contrast=\"auto\">PIS,\u00a0Cofins, IPI, ICMS e ISS pela Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS), pelo Imposto sobre Bens e Servi\u00e7os (IBS) e pelo Imposto Seletivo<\/span><\/b><span data-contrast=\"auto\">, com o objetivo de tornar o sistema mais simples, transparente e integrado entre os entes federativos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Embora as mudan\u00e7as sejam amplas para o ambiente corporativo, \u00e9 importante destacar que, at\u00e9 o momento, n\u00e3o h\u00e1 qualquer impacto direto da Reforma Tribut\u00e1ria\u00a0sobre o tributo recolhido oriundo do RAT ajustado pelo\u00a0<\/span><a href=\"https:\/\/acrisure.com.br\/insights\/gerenciar-o-fap\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Fator Acident\u00e1rio de Preven\u00e7\u00e3o (FAP)<\/span><\/a><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Onde a Reforma\u00a0Tribut\u00e1ria\u00a0efetivamente atua<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">A reforma est\u00e1 direcionada exclusivamente \u00e0 reorganiza\u00e7\u00e3o dos tributos incidentes sobre\u00a0<\/span><b><span data-contrast=\"auto\">bens e servi\u00e7os<\/span><\/b><span data-contrast=\"auto\">. Seu alcance se limita \u00e0 tributa\u00e7\u00e3o do consumo,\u00a0<\/span><b><span data-contrast=\"auto\">sem altera\u00e7\u00e3o nas normas previdenci\u00e1rias<\/span><\/b><span data-contrast=\"auto\">, nas regras acident\u00e1rias ou nos mecanismos de financiamento da seguridade social.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Por que o FAP permanece inalterado<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Nesse cen\u00e1rio, o FAP permanece integralmente regido pela legisla\u00e7\u00e3o previdenci\u00e1ria vigente. Ele funciona como um\u00a0<\/span><a href=\"https:\/\/acrisure.com.br\/insights\/fap-o-que-e\/\"><span data-contrast=\"none\">multiplicador da al\u00edquota do Risco Ambiental do Trabalho (RAT)<\/span><\/a><span data-contrast=\"auto\">, definido anualmente com base no hist\u00f3rico de acidentalidade da empresa, considerando a frequ\u00eancia, a gravidade e o custo dos benef\u00edcios acident\u00e1rios apurados nos dois \u00faltimos anos-base.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Fundamentado na Lei n\u00ba 10.666\/2003, no Decreto n\u00ba 3.048\/1999 e nas resolu\u00e7\u00f5es do Conselho Nacional de Previd\u00eancia Social, o FAP\u00a0<\/span><b><span data-contrast=\"auto\">n\u00e3o possui v\u00ednculo normativo com a Reforma Tribut\u00e1ria<\/span><\/b><span data-contrast=\"auto\">, que se limita \u00e0 tributa\u00e7\u00e3o do consumo e n\u00e3o alcan\u00e7a tributos previdenci\u00e1rios nem o modelo de custeio do RAT.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">O que pode ocorrer de forma indireta<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Embora n\u00e3o produza efeitos diretos sobre o FAP, a Reforma Tribut\u00e1ria pode gerar\u00a0<\/span><b><span data-contrast=\"auto\">outros impactos no ambiente corporativo.<\/span><\/b><span data-contrast=\"auto\">\u00a0Mudan\u00e7as nos custos operacionais, revis\u00f5es contratuais, adapta\u00e7\u00f5es em cadeias de fornecedores e adequa\u00e7\u00f5es sist\u00eamicas tendem a exigir\u00a0<\/span><b><span data-contrast=\"auto\">maior integra\u00e7\u00e3o<\/span><\/b><span data-contrast=\"auto\">\u00a0entre as \u00e1reas fiscal, cont\u00e1bil,\u00a0de sa\u00fade e seguran\u00e7a do trabalho, al\u00e9m de refor\u00e7ar pr\u00e1ticas de governan\u00e7a e compliance.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Esses movimentos n\u00e3o alteram o FAP em si, mas podem influenciar o planejamento e a prioriza\u00e7\u00e3o de investimentos, inclusive em a\u00e7\u00f5es preventivas e na qualifica\u00e7\u00e3o das informa\u00e7\u00f5es\u00a0da organiza\u00e7\u00e3o.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Apesar de representar uma das mais relevantes transforma\u00e7\u00f5es fiscais j\u00e1 implementadas no pa\u00eds, a Reforma Tribut\u00e1ria mant\u00e9m seu escopo restrito \u00e0 tributa\u00e7\u00e3o do consumo.\u00a0<\/span><b><span data-contrast=\"auto\">O FAP, o RAT e o modelo de financiamento previdenci\u00e1rio vinculado \u00e0 acidentalidade permanecem inalterados.<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para as empresas, a aten\u00e7\u00e3o segue concentrada na\u00a0<\/span><b><span data-contrast=\"auto\">gest\u00e3o dos riscos ocupacionais e na preven\u00e7\u00e3o de acidentes<\/span><\/b><span data-contrast=\"auto\">, fatores determinantes para o desempenho no FAP. Qualquer eventual conex\u00e3o entre a reforma e o sistema previdenci\u00e1rio depender\u00e1 de discuss\u00e3o normativa espec\u00edfica, independente da atual reestrutura\u00e7\u00e3o tribut\u00e1ria em curso.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Nesse contexto, refor\u00e7a-se a import\u00e2ncia da\u00a0<\/span><b><span data-contrast=\"auto\">gest\u00e3o dos custos decorrentes de adoecimentos e afastamentos do trabalho<\/span><\/b><span data-contrast=\"auto\">, que, por si s\u00f3, pode representar ganho financeiro relevante quando o FAP resulta em bonifica\u00e7\u00e3o tribut\u00e1ria.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/acrisure.com.br\/gestao-de-afastados\/\" target=\"_blank\" rel=\"noopener\"><i><span data-contrast=\"none\">Conhe\u00e7a nossas solu\u00e7\u00f5es em Gest\u00e3o de Afastados<\/span><\/i><\/a><i><span data-contrast=\"none\">\u00a0e entenda como transformar preven\u00e7\u00e3o em resultado.<\/span><\/i><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Reforma Tribut\u00e1ria, recentemente regulamentada e em fase de\u00a0implementa\u00e7\u00e3o no Brasil, promove uma reestrutura\u00e7\u00e3o profunda na tributa\u00e7\u00e3o sobre o consumo. O novo modelo substitui tributos como\u00a0PIS,\u00a0Cofins, IPI, ICMS e ISS pela Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS), pelo Imposto sobre Bens e Servi\u00e7os (IBS) e pelo Imposto Seletivo, com o objetivo de tornar o sistema mais simples, transparente e integrado entre os entes federativos.\u00a0<\/p>\n","protected":false},"author":1,"featured_media":19204,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[24],"tags":[9],"class_list":["post-19195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao-de-afastados","tag-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RT e FAP: o que muda (e o que n\u00e3o muda) para as 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