Seguro de Acidentes do Trabalho - Fator Acidentário de Prevenção
Autor: Armênio Ribeiro | Publicado: 2017-05-01T11:47:00-03:00

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&nbsp;Resolução Resolução 1.329 CNP, de 25-4-2017(DO-U, seção 1, de 27-4-2017), altera
a metodologia de cálculo do FAP – Fator Acidentário de Prevenção constante no
Anexo da&nbsp;Resolução 1.316 CNPS, de
31-5-2010.



As alterações produzirão efeitos a partir do cálculo do FAP 2017, com
vigência em 2018, dentre as quais destacamos:



– passam a ser utilizados como fonte de dados, na metodologia do FAP, os
vínculos, remunerações, atividades econômicas, admissões, graus de risco,
rescisões, afastamentos, declarados pelas empresas, por meio da GFIP – Guia de
Recolhimento do FGTS e Informações à Previdência Social, ou por meio de outro
instrumento de informações que vier a substituí-la;



– a CNAE – Classificação Nacional de Atividades Econômicas Subclasse
utilizada no cálculo do FAP é a que mais se replica em todas as GFIPs válidas
consideradas no Período-Base para fins de cálculo do FAP, declaradas na GFIP ou
em outro instrumento que vier a substituí-la;



– caso a empresa declare uma CNAE não mais existente, o método de
cálculo do FAP estabelecerá, quando possível, a correspondência da CNAE (CNAE
Correspondente), conforme tabela da Concla – Comissão Nacional de
Classificação. Caso não seja possível estabelecer a correspondência, a CNAE
inválida não será considerada para o cálculo do FAP, ficando o estabelecimento
com FAP 1,0000 por definição;



– a matriz para os cálculos da frequência, gravidade e custo, e para o
cálculo do FAP, será composta pelos registros de CAT – Comunicação de Acidente
do Trabalho de óbito e de benefícios de natureza acidentária, excetuados os
decorrentes de trajeto, assim identificados por meio da CAT ou por meio de
outro instrumento que vier a substituí-la. Os benefícios de natureza
acidentária serão contabilizados no CNPJ Completo (14 dígitos) ao qual ficou
vinculado quando da sua concessão;



– no cálculo 2017, vigência 2018, a redução de 25% do FAP no que exceder
a 1,0000 passará a ser de 15%. A partir do cálculo 2018, vigência 2019, esta
redução será excluída;



– os estabelecimentos com FAP abaixo de 1,0000, que apresentam taxa
média de rotatividade acima de 75% não poderão receber a bonificação, ficando
estabelecido o FAP 1,0000, por definição;



– serão consideradas no cálculo da taxa de rotatividade para a aplicação
do FAP apenas as rescisões sem justa causa, por iniciativa do empregador,
inclusive rescisão antecipada do contrato a termo; e as rescisões por término
do contrato a termo.