{"id":13778,"date":"2024-10-18T12:48:08","date_gmt":"2024-10-18T15:48:08","guid":{"rendered":"https:\/\/taxationmind.com\/?p=13778"},"modified":"2025-02-05T15:15:02","modified_gmt":"2025-02-05T18:15:02","slug":"fap-2024","status":"publish","type":"post","link":"https:\/\/taxationmind.com\/index.php\/2024\/10\/18\/fap-2024\/","title":{"rendered":"FAP 2025: o que \u00e9? Como calcular? Quais empresas precisam pagar? Como afeta a contabilidade do seu neg\u00f3cio?"},"content":{"rendered":"<p>Empres\u00e1rio, o seu neg\u00f3cio est\u00e1 enquadrado no <a href=\"https:\/\/taxationmind.com\/index.php\/2024\/02\/22\/lucro-real-presumido-simples-diferencas\/\"><strong>Lucro Real ou Presumido<\/strong><\/a>? Ent\u00e3o \u00e9 fundamental que voc\u00ea saiba todos os detalhes do FAP (Fator Acident\u00e1rio de Preven\u00e7\u00e3o).<\/p>\n<p>O FAP impacta significativamente as finan\u00e7as da sua empresa, gerando bonifica\u00e7\u00f5es ou sobretaxas sobre o valor do Seguro de Acidente de Trabalho (SAT), que \u00e9 pago mensalmente.<\/p>\n<p>Calma que vamos te explicar e responder perguntas essenciais que te ajudam no dia a dia. Veja tudo abaixo!<\/p>\n<p>O que \u00e9 o FAP?<strong><br \/>\n<\/strong>Quais empresas precisam pagar?<br \/>\nComo \u00e9 calculado?<br \/>\nO que \u00e9 a bonifica\u00e7\u00e3o do FAP?<br \/>\nQuando \u00e9 o pagamento?<br \/>\nOnde consultar a al\u00edquota do FAP 2024 para Lucro Real e Presumido?<br \/>\nO que significa FAP bloqueado?<\/p>\n<h2><strong>O que \u00e9 o FAP (Fator Acident\u00e1rio de Preven\u00e7\u00e3o)?<br \/>\n<\/strong><\/h2>\n<p>O FAP \u00e9 um \u00edndice utilizado pelo governo para ajustar a al\u00edquota do Seguro de Acidente de Trabalho (SAT), pago pelas empresas enquadradas no Lucro Real e Presumido.<\/p>\n<p>Ele varia de 0,5 a 2, de acordo com o hist\u00f3rico de acidentes e doen\u00e7as ocupacionais da sua empresa. Por exemplo:<\/p>\n<ul>\n<li>Se uma empresa tem muitos acidentes, o FAP aumenta, elevando o valor pago ao INSS.<\/li>\n<li>Se h\u00e1 poucos acidentes, o \u00edndice diminui, reduzindo o custo.<\/li>\n<\/ul>\n<p>O FAP afeta diretamente a folha de pagamento, incentivando a melhoria das condi\u00e7\u00f5es de trabalho e a preven\u00e7\u00e3o de acidentes.<\/p>\n<h3><strong>Quais empresas precisam pagar o FAP 2025?<\/strong><\/h3>\n<p>Todas as empresas enquadradas no Lucro Real ou Presumido, com funcion\u00e1rios sob o regime CLT e que recolhem o SAT, precisam pagar o FAP.<\/p>\n<h3><strong>Como \u00e9 calculado?<\/strong><\/h3>\n<p>O FAP varia de 0,5 a 2, de acordo com o hist\u00f3rico de acidentes e doen\u00e7as ocupacionais nos \u00faltimos dois anos.<\/p>\n<p>Vamos a um exemplo \ud83d\udc47\ud83c\udffb<br \/>\nSe uma empresa paga uma al\u00edquota de 3% de SAT sobre a folha de pagamento e o FAP \u00e9 0,7, o novo SAT ser\u00e1:<br \/>\n3% x 0,7 = 2,1%.<\/p>\n<p>Ou seja, a empresa pagar\u00e1 menos devido ao bom hist\u00f3rico de seguran\u00e7a no trabalho.<\/p>\n<h3><strong>O que \u00e9 a bonifica\u00e7\u00e3o do FAP?<\/strong><\/h3>\n<p>Empresas com maior n\u00famero de acidentes pagam mais. Por outro lado, aquelas sem acidentes s\u00e3o bonificadas com uma redu\u00e7\u00e3o de at\u00e9 50% na al\u00edquota do SAT.<\/p>\n<h2><strong>Quando \u00e9 feito o pagamento?<\/strong><\/h2>\n<p>O FAP \u00e9 pago mensalmente com a <strong>GPS (Guia da Previd\u00eancia Social)<\/strong>. O \u00edndice \u00e9 atualizado anualmente, e o valor ajustado come\u00e7a a ser aplicado em janeiro do ano seguinte \u00e0 publica\u00e7\u00e3o.<\/p>\n<p><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B555511948765363\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-13956 aligncenter\" src=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2.png\" alt=\"\" width=\"700\" height=\"330\" srcset=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2.png 700w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2-300x141.png 300w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-3-Site-Taxation-Mind-2-370x174.png 370w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><strong>Onde consultar a al\u00edquota do FAP 2025 para Lucro Real e Presumido?<\/strong><\/h2>\n<p>Acesse o site da<a href=\"https:\/\/fap.dataprev.gov.br\/\"> Dataprev<\/a> e clique em &#8220;Entrar com gov.br&#8221;.<\/p>\n<ol>\n<li>No portal, busque por &#8220;Consulta FAP&#8221;.<\/li>\n<li>Insira o CNPJ da empresa e as informa\u00e7\u00f5es solicitadas.<\/li>\n<li>Consulte o valor do FAP aplicado \u00e0 sua empresa para 2025.<\/li>\n<\/ol>\n<p>Voc\u00ea tamb\u00e9m pode consultar pelo <a href=\"https:\/\/login.esocial.gov.br\/login.aspx\">Portal do eSocial<\/a> usando o login da sua empresa.<\/p>\n<h2><strong>O que significa FAP bloqueado?<\/strong><\/h2>\n<p>Um FAP bloqueado indica que a empresa perdeu o direito \u00e0 bonifica\u00e7\u00e3o, geralmente por tr\u00eas motivos:<br \/>\n\u274c Acidente de trabalho com \u00f3bito.<br \/>\n\u274c Incapacidade permanente de um colaborador.<br \/>\n\u274c Alta incid\u00eancia de afastamentos por acidentes ou doen\u00e7as ocupacionais.<\/p>\n<p>Quando o FAP est\u00e1 bloqueado, a empresa n\u00e3o pode se beneficiar de redu\u00e7\u00f5es no \u00edndice, mesmo que a seguran\u00e7a no trabalho melhore.<\/p>\n<h2><strong>Sabia que a sua empresa pode recuperar at\u00e9 40% dos impostos pagos nos \u00faltimos 5 anos?<\/strong><\/h2>\n<p>Mais de 95% das empresas no Brasil pagam mais tributos do que deveriam, segundo o <a href=\"https:\/\/www.terra.com.br\/economia\/95-das-empresas-pagam-mais-impostos-do-que-deveriam-aponta-instituto,854a168c9f253bad8466e44c6fe4d81ctkvq2f3v.html#google_vignette\">IBPT (Instituto Brasileiro de Planejamento e Tributa\u00e7\u00e3o).<\/a><\/p>\n<p>\u00c9 poss\u00edvel recuperar impostos como:<br \/>\n\u2705 ICMS<br \/>\n\u2705 IPVA<br \/>\n\u2705 ISS<br \/>\n\u2705 PIS<br \/>\n\u2705 COFINS<\/p>\n<p>O valor recuperado pode ser reinvestido no crescimento da sua empresa. Garantimos a <a href=\"https:\/\/taxationmind.com\/index.php\/service\/recuperacao-tributaria\/\">recupera\u00e7\u00e3o de cr\u00e9dito<\/a> de forma segura e documentada, acompanhando todo o processo.<\/p>\n<p>J\u00e1 atendemos mais de 2.500 clientes, com R$ 5 bilh\u00f5es de cr\u00e9ditos recuperados. Receba uma <strong>an\u00e1lise gratuita<\/strong> e recupere impostos para a sua empresa.<\/p>\n<p><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B555511948765363\"><img decoding=\"async\" class=\"size-full wp-image-13957 aligncenter\" src=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-4-Site-Taxation-Mind-3.png\" alt=\"\" width=\"700\" height=\"330\" srcset=\"https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-4-Site-Taxation-Mind-3.png 700w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-4-Site-Taxation-Mind-3-300x141.png 300w, https:\/\/taxationmind.com\/wp-content\/uploads\/2024\/10\/241-Banner-4-Site-Taxation-Mind-3-370x174.png 370w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Empres\u00e1rio, o seu neg\u00f3cio est\u00e1 enquadrado no Lucro Real ou Presumido? Ent\u00e3o \u00e9 fundamental que voc\u00ea saiba todos os detalhes do FAP (Fator Acident\u00e1rio de Preven\u00e7\u00e3o). O FAP impacta significativamente as finan\u00e7as da sua empresa, gerando bonifica\u00e7\u00f5es ou sobretaxas sobre o valor do Seguro de Acidente de Trabalho (SAT), que<\/p>\n","protected":false},"author":2,"featured_media":13779,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FAP 2025: como calcular e quais empresas precisam pagar?<\/title>\n<meta name=\"description\" content=\"O seu neg\u00f3cio est\u00e1 enquadrado no Lucro Real ou Presumido? 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