{"id":3512,"date":"2021-04-20T13:33:36","date_gmt":"2021-04-20T16:33:36","guid":{"rendered":"https:\/\/acrisure.com.br\/insights\/?p=3512"},"modified":"2026-02-03T11:41:16","modified_gmt":"2026-02-03T14:41:16","slug":"o-que-e-fap","status":"publish","type":"post","link":"https:\/\/acrisure.com.br\/insights\/o-que-e-fap\/","title":{"rendered":"Como o FAP impacta os custos previdenci\u00e1rios da sua empresa"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”Post” _builder_version=”4.20.0″ custom_padding=”0px||0px||false|false” global_colors_info=”{}”][et_pb_row admin_label=”Post” _builder_version=”4.19.4″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” custom_padding=”0px||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Conte\u00fado” _builder_version=”4.27.3″ _module_preset=”default” text_letter_spacing=”1px” custom_margin=”||||false|false” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

O FAP (Fator Acident\u00e1rio de Preven\u00e7\u00e3o), aplicado pela primeira vez em 2010, nasce pelo Decreto n\u00b0 6.042 em 12 de fevereiro de 2007. Sua l\u00f3gica \u00e9 incontest\u00e1vel: empresas que registram mais acidentes ou doen\u00e7as ocupacionais devem pagar mais imposto do que aquelas que acidentam menos.<\/strong><\/p>\n

O processo simplificado do FAP acontece da seguinte maneira: sobre a folha de pagamento incide um imposto, o RAT (Riscos Ambientais de Trabalho), um risco definido por grupo econ\u00f4mico \u2013 o CNAE (Classifica\u00e7\u00e3o Nacional de Atividades Econ\u00f4micas). O RAT pode ser de 1%, 2% ou 3% (n\u00e3o h\u00e1 outro nem divis\u00e3o entre eles).<\/p>\n

\n

Leia tamb\u00e9m:<\/strong><\/p>\n

A import\u00e2ncia de acompanhar afastamentos na Previd\u00eancia<\/a><\/p>\n

Sua empresa est\u00e1 atenta ao limbo previdenci\u00e1rio?<\/a><\/p>\n<\/blockquote>\n

Entenda como o FAP funciona<\/h2>\n

Antes de 2010, a sua empresa, dependendo da atividade econ\u00f4mica, aplicava um RAT de 1,2 ou 3% sobre a folha de pagamento e recolhia esse imposto.<\/p>\n

Companhias enquadradas num determinado RAT tinham comportamentos diferentes em rela\u00e7\u00e3o \u00e0 acidentalidade. Ainda que recolhessem o mesmo percentual, umas afastavam mais do que outras, o que tornava injusta essa tributa\u00e7\u00e3o. Imposto igual para condutas diferentes. Da\u00ed surge a ideia do FAP.<\/p>\n

O FAP<\/strong> \u00e9 um fator (a palavra j\u00e1 indica que \u00e9 um multiplicador) que varia entre 0,5 e 2,0. N\u00e3o h\u00e1 valores acima ou abaixo desses limites.<\/p>\n

\u00c9 importante lembrar que ao multiplicarmos um n\u00famero por outro, maior que 1, o n\u00famero aumenta. Quando multiplicamos um n\u00famero por outro, menor que 1, ele diminui. Ou seja, com o FAP podemos pagar mais ou menos imposto.<\/p>\n

Quanto menos? A metade! Mas cuidado, pois no outro extremo est\u00e1 o aumento. Se o FAP for 2,0 dobramos o valor a recolher.<\/p>\n

Da cadeia tribut\u00e1ria brasileira, enorme e complexa, o \u00fanico imposto gerenci\u00e1vel \u00e9 o FAP.<\/strong> Est\u00e1 nas m\u00e3os do Recursos Humanos a possibilidade de pagar menos, trabalhando para reduzir \u00edndices de adoecimento e acidentalidade na empresa.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Da cadeia tribut\u00e1ria brasileira, o \u00fanico imposto gerenci\u00e1vel \u00e9 o FAP. E est\u00e1 nas m\u00e3os do Recursos Humanos a possibilidade de economizar.<\/p>\n","protected":false},"author":1,"featured_media":3515,"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-3512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao-de-afastados","tag-rh"],"yoast_head":"\nComo o FAP impacta os custos previdenci\u00e1rios da sua empresa - Insights \/ Acrisure<\/title>\n<meta name=\"description\" content=\"Custos previdenci\u00e1rios podem cair pela metade com o FAP; saiba como funciona e como gerenciar e economizar.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acrisure.com.br\/insights\/o-que-e-fap\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Como o FAP impacta os custos previdenci\u00e1rios da sua empresa - Insights \/ Acrisure\" \/>\n<meta property=\"og:description\" content=\"Custos previdenci\u00e1rios podem cair pela metade com o FAP; 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