Determining Contribution to SAT (Workers' Accident Insurance)
To determine the amount of contribution to the Seguro de Accidents do Trabalho (SAT) (Workers' Accident Insurance), you enter a percentage on the SAT % 15 Years, SAT % 20 Years, and SAT % 25 Years fields on the Additional Info - Brazil page (). The calculation base of accident is the total of compensation subject to INSS contribution (accumulator).
The company or equivalent status contributor is required to pay a contribution to finance the special retirement of the employees and the benefits granted because of the degree of occurrence of labor disability as a result of the working environmental risks. Contribution is applicable on the compensation paid, due or credited to the employee, on any account during the month in which the rates are of 1 percent for low risk of work accident, 2 percent for medium risk of work accident, and 3 percent for serious risk of work accident. Rates are defined according to the main activity of the company. The main activity of the company is the activity that engages the highest number of employees of the company.
A company exposing employees to substances harmful to health, whether chemicals, physical, or biological risks susceptible for the granting of special retirement, is subject to the payment of an additional rate. Special retirement will be due, once the waiting period is complied with, to the insured employee that has worked under special conditions that may affect the health or the physical integrity for 15, 20, or 25 years.