Tax & Compliance
Brazilian work-risk payroll contribution to INSS at 1%–3% based on industry risk.
RAT (Riscos Ambientais do Trabalho) is the Brazilian work-risk payroll surcharge an employer pays to INSS to fund workplace-accident benefits, levied at 1%, 2%, or 3% based on CNAE industry risk. Transport and logistics companies sit at the cap. Mileage receipts help document real exposure and can influence the FAP multiplier (0.5–2.0).