Ilegalidades no cálculo do fator acidentário de prevenção

• Autor(a) principal: Domingues, Carolina Gouvêa
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/33630
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Fator acidentário de prevenção; Ilegalidades; SAT; Financiamento da Seguridade Social; Accident prevention factor; Illegalities; SAT; Financing of Social Security

In this work, we analyze specific points of the methodology established for calculating the Accident Prevention Factor (FAP), which were not provided by art. 10 law 10.666 / 03, extrapolating thus the contours drawn by it. Those are illegalities with direct consequences on increasing the tax burden of taxpayers, given that the SAT rate of 1, 2 or 3 %, applied to the payroll, may vary more or less, according to the FAP index calculated for each company. Thus, we start from the beginning of the Social Security system, observing their evolution through the three pillars that comprise it , and the principles that permeate it , and best suited to the subject matter hereof. Then specifically address the financing of Social Security, and in more depth , the contribution of companies to fund special retirement, as well as the benefits for incapacity to work due to the environmental risks of the work ( SAT ) . From then on , we began the analysis about the Accident Prevention Factor , and finally explorer the details of each error which is present in the composition of the FAP index from accidents by presumption ( NTEP ) until the creation of locks for death and disability , showing that although the system has been perfected and evolved in relation to the binomial cost and risk , there are hypotheses that were not provided for by law, and therefore should not be included in the calculation of the Accident Prevention Factor