Increased tax on accidents at work

The increase in the contribution to the Occupational Accident Insurance (SAT), which has come to be called Environmental Risks at Work (RAT), carried out by the Federal Government, without justifying it, is under analysis by the Judiciary. The case is being evaluated at the Superior Court of Justice (STJ), where a company in the auto parts sector is discussing whether the change in the sector's SAT rate is valid, which went from 2% to 3% in 2009. The company claims that it does not the reasons for this growth were presented.

The Executive Branch has among its obligations the principle of motivation, and when we see the government raising the rate of a tax, it has to do so linked to a reason. In other words, there must be a correlation with what is being spent and what is being collected by Social Security. The increase in the rate of contribution to the RAT is contrary to Article 22 of Federal Law No. 8,212 of 1991, which provides for the organization of social security. If the company proves that the increase in the rate was not based on statistics duly calculated by the Ministry of Labor and Social Security, it cannot be forced to pay the tax. In the STJ's judgment, two ministers already understood that the fact that the reasons had not been presented would prevent the increase in the rate. However, Minister Benedito Gonçalves asked for a view and the trial was postponed.

The STJ's decision reflects directly on the companies that had this increase in the RAT rate. The court's precedent will be important for companies to discuss the issue in the Judiciary. The case on trial is expected to enter the Court's agenda again by the end of this year. And Minister Benedito Gonçalves must follow the understanding of the others who have already voted.

The theme is extremely relevant to the financial health of companies, since the increase in SAT may seriously affect the actuarial balance of these companies.