A mitigação da liberdade de expressão em tempos de fake news
Carregando...
Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Tyrola, Matheus Cecilio
Orientador
Rodrigues, Ivandick Cruzelles
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O Fator Acidentário de Prevenção é um multiplicador da alíquota da contribuição especial
do RAT, incindindo sobre ela, de maneira pejorativa, quando verificados altos indices de
acidentalidade nas empresas brasileiras. O que se buscou com a introdução do FAP, em
verdade, foi incentivar investimentos na área da saúde e da segurança do trabalho,
acarretando, para o empregador atencioso à estas questões, redução da alíquota do RAT,
incidente sobre o total das remunerações pagas ou creditadas, no decorrer do mês, aos
segurados empregados e trabalhadores avulsos.
Neste sentido, o empregador que possui controle e responsabilidade com a saúde e segurança
dos seus trabalhadores, apresentando menores indíces de frequência, gravidade e custo, pode
ver os seus encargos tributários serem reduzidos em até 50% do valor original.
Todavia, será que os empregadores estão atentos à estes benefícios?
Assim sendo, o presente estudo busca apresentar uma rica análise do Fator Acidentário de
Prevenção, apresentando todos os fatores que o englobam, desde as acidentalidades nas
empresas, sua constitucionalidade, e as consequências fianceiras deste, bem como o porque
os empresários brasileiros devem estar cada vez mais ligados à saúde e segurança do
trabalho.
The Accident Prevention Factor is a multiplier of the rate of the special contribution of the RAT, affecting it, in a pejorative way, when high levels of accidentality are verified in Brazilian companies. What was sought with the introduction of the FAP, in fact, was to encourage investments in the area of health and safety at work, causing, for the employer attentive to these issues, reduction of the RAT rate, incident on the total remuneration paid or credited, during the month, to the insured employees and independent workers. In this sense, the employer who has control and responsibility for the health and safety of its workers, with lower rates of frequency, severity and cost, can see their tax charges reduced by up to 50% of the original amount. However, are employers aware of these benefits? Therefore, the present study seeks to present a rich analysis of the Accident Prevention Factor, presenting all the factors that encompass it, from the accidentalities in the companies, their constitutionality, and the financial consequences of this, as well as why Brazilian entrepreneurs must be increasingly connected to health and work safety.
The Accident Prevention Factor is a multiplier of the rate of the special contribution of the RAT, affecting it, in a pejorative way, when high levels of accidentality are verified in Brazilian companies. What was sought with the introduction of the FAP, in fact, was to encourage investments in the area of health and safety at work, causing, for the employer attentive to these issues, reduction of the RAT rate, incident on the total remuneration paid or credited, during the month, to the insured employees and independent workers. In this sense, the employer who has control and responsibility for the health and safety of its workers, with lower rates of frequency, severity and cost, can see their tax charges reduced by up to 50% of the original amount. However, are employers aware of these benefits? Therefore, the present study seeks to present a rich analysis of the Accident Prevention Factor, presenting all the factors that encompass it, from the accidentalities in the companies, their constitutionality, and the financial consequences of this, as well as why Brazilian entrepreneurs must be increasingly connected to health and work safety.
Descrição
Palavras-chave
fator acidentário de prevenção , acidente de trabalho , sáude e segurança do trabalho , accidental prevention factor , work accident , health and safety at work