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Tax · SPD Advocacia

Is your 2027 FAP wrong? Challenges may be filed from November 1 to 30, 2026

The FAP (Accident Prevention Factor) is applied to the RAT rate (the workplace accident risk contribution) and may increase the company's contribution on payroll. Accidents, leaves of absence and benefits recorded incorrectly weigh on the index. The window to challenge the FAP that applies in 2027 is short.

Deadline in November 2026Professional confidentialityReplies on WhatsApp
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Deadline

FAP 2027: consultation and challenge

The FAP effective in 2027 was made available for consultation on September 30, 2026. Under Interministerial Ordinance MPS/MF No. 16 of September 24, 2026, the challenge may be filed from November 1 to 30, 2026, exclusively through the FAP system.

In the challenge, the company points out discrepancies in the elements used in the calculation, such as accident-related benefits wrongly attributed to it, leaves of absence unrelated to work, work accident reports and data on total payroll and employment records.

RAT per establishment

STJ Súmula 351

Under Súmula 351 of the STJ (Brazil's Superior Court of Justice), the SAT rate (workplace accident insurance) is determined by the degree of risk in each company, identified by its CNPJ (corporate taxpayer number), or by the degree of risk of the predominant activity when there is only one registration.

Companies with several establishments, such as fuel station chains, builders and manufacturers, may have paid at the rate of the highest-risk activity in lower-risk units. In these cases, the rate may be reviewed and a refund for the last five years may be requested.

Requirements

What is analyzed

FAP statement

Published index and elements of the calculation.

Benefits

Leaves of absence attributed to the company.

CATs

Work accident reports (CATs) issued.

Establishments

CNPJs, activities and rates applied.

Source: Interministerial Ordinance MPS/MF No. 16/2026; STJ, Súmula 351.

What is your case?

Situations the firm handles

High FAP

Index higher than expected

Review of the benefits and data used.

Ordinance MPS/MF 16/2026
Wrongly attributed benefit

Leave unrelated to work

Challenge of the element in the FAP system.

FAP challenge
Several CNPJs

Same rate for all units

Review of the RAT per establishment.

STJ, Súmula 351
Refund

Overpayment in recent years

Request for refund or offset.

Case analysis
Builder

Construction sites and office with different risks

Degree of risk of each establishment.

STJ, Súmula 351
Prevention

Management of leaves and CATs

Routine for the next indexes.

Advisory
This page provides general information, does not replace an analysis of the case and there is no guarantee of results.

Step by step

How the firm works

  1. Statement. Together with the company, we download the FAP statement and the elements of the calculation.
  2. Review. We cross-check benefits, CATs and data with the company records.
  3. Challenge. Filing in the FAP system within the November deadline.
  4. RAT. Analysis of the rate per establishment and of the refund.
+5 thousand cases handledTen years of law practicePractice before the STJ and the STFFeatured in G1, UOL, Estadão and TV Globo

Case review

Let us review your company FAP

Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.

Common questions

Frequently asked questions

What is the deadline to challenge the 2027 FAP?

From November 1 to 30, 2026, exclusively through the FAP system, under Interministerial Ordinance MPS/MF No. 16/2026.

What can be challenged?

Discrepancies in the elements used in the calculation, such as benefits wrongly attributed to the company and data on employment records and total payroll.

Does a company with several CNPJs pay the same rate for all of them?

Under STJ Súmula 351, the rate follows the degree of risk of each establishment with its own CNPJ.

Do you serve companies from other states?

Yes. We work throughout Brazil, with electronic filings and online meetings.

How does engagement work?

After the analysis, the firm sends a written fee proposal before any engagement.

Lawyer for FAP challenges and RAT rate reviews

SPD Advocacia serves companies from all over Brazil in FAP challenges and RAT rate reviews, working together with their accountants.

FAP 2027

Challenges may be filed from November 1 to 30, 2026, through the FAP system.

STJ Súmula 351

The SAT rate is determined by the degree of risk of each establishment with its own CNPJ.

Informational content, in accordance with OAB (Brazilian Bar) Provision 205/2021. Each case depends on a review of the documents, and no result is promised.

Responsible lawyers

  • Sidnei Pedro Dias OAB/GO 48.603 · OAB/DF 68.207 · OAB/SP 501.693 · leads the firm’s cases
  • Adrielle Oliveira OAB/GO 76.298 · civil, family, business and international matters
  • Eduardo Prado OAB/GO 59.836 · criminal and electoral law

Online service throughout Brazil and for Brazilians abroad. Own office in Anápolis, Goiás, Brazil: Av. Juscelino Kubitschek, 500, Genesis Office, rooms 1506 and 1507. About the firm →