# RAT (Brazil)

> Brazilian work-risk payroll contribution to INSS at 1%–3% based on industry risk.

**URL:** https://quilometragem.com/glossary/rat-tax

**Summary:** 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).

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).