Payroll & workplace safety · Original official update: 30 September 2026
The Ministry of Social Security released the Accident Prevention Factor (FAP) calculated in 2026 for use in 2027. The factor was calculated for 4,323,164 establishments using 2024 and 2025 accident and occupational-disease records.
Why payroll should review it now
The FAP is calculated for each establishment and ranges from 0.5 to 2.0. It multiplies the applicable Workplace Accident Insurance (SAT) rate of 1%, 2% or 3%. The 2027 factor should therefore be validated before it is incorporated into payroll budgets and configuration; it does not change the October 2026 payroll.
- Download the factor and calculation record for every establishment.
- Reconcile the events used in the calculation with eSocial, occupational-health and payroll records.
- Quantify the 2027 cost effect separately by establishment.
- If an event is not recognised, prepare the evidence before the administrative contest window.
Administrative challenges may be submitted from 1 to 30 November 2026. They are analysed by the Social Security Appeals Council (CRPS).
Legal status: FAP calculated in 2026 for application in 2027. The review and contestation dates were published by the responsible ministry; the full Diário Oficial text was not independently retrieved in this review.
Official source: Ministry of Social Security, 30 September 2026.