FAP – Fator Acidentário de Prevenção para 2019

FAP – Fator Acidentário de Prevenção para 2019

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O FAP será disponibilizado pelo MF – Ministério da Fazenda a partir do dia 21/09/2018, os índices de frequência, gravidade e custo para cálculo do fator acidentário de prevenção (FAP) a ser utilizado a partir de janeiro/2019.

A consulta do FAP 2019 está disponível, no site do Ministério da Previdência Social -MPS e da Secretaria da Receita Federal do Brasil – RFB, mediante acesso por senha pessoal do contribuinte.

Lembramos que o FAP é por estabelecimento. Caso as empresas não concordem com o FAP atribuído pelo MPS, poderão apresentar contestação, por intermédio de formulário eletrônico, que deverá ser preenchido e transmitido no período de:

– 01/11/2018 a 30/11/2018 em caso de impedimento da utilização de FAP inferior a 1,0000 (FAP bloqueado);

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Da decisão da contestação, caberá recurso, no prazo de 30 dias, contados da data da publicação do resultado no Diário Oficial da União, o qual deverá ser encaminhado por meio de formulário eletrônico, que será disponibilizado no sítio do MPS e da RFB, e examinado pela SPPS, do MPS.

A Portaria Ministério da Fazenda nº 409 publicada no DOU em 21/09/2018.

Lembramos que sua empresa não será informada oficialmente, cabe à empresa o acompanhamento.

José Roberto Cezar – TBS Consultoria

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