The fines for the S-2210 - Occupational Accident Report on eSocial may occur due to failure to meet the established deadline or omission, that is, failure to send the event.

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ANormative Instruction PRES/INSS No. 128, of March 28, 2022 provides guidelines on the application of fines.

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Art. 351 of IN 128 provides, in paragraph 3, that if the CAT deadline is not duly complied with, the company is subject to a fine imposed pursuant to art. 286 ofSocial Security Regulation - RPS(Decree No. 3048).

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Art. 286 of the RPS says that:

"Art. 286. Violation of the provisions of art. 336 subjects the person responsible to a variable fine between the minimum and maximum limits of the contribution salary, due to an accident that he/she has failed to report within that period.

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§ 1 In case of death, the communication referred to in this article must be made immediately to the competent authority.

§ 2 The fine will be increased by twice its value for each recurrence.

§ 3 The fine will be applied at its minimum level in the event of the first communication made outside the period established in this article, or not communicated, observing the provisions of arts. 290 to 292."

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If the CAT is not issued, the employee who suffered the accident or illness can inform the CAT at the competent union entity. However, even if that happens, it will not prevent the penalty of a fine in art. 286. Only the imposition of a fine for non-issuance of a CAT will not apply, when the classification results from the application of the Social Security Epidemiological Nexus - NTEP.

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Regarding values, the fine for not sending the S-2210 event or issuing the CAT may vary according to the contribution salary, which today (2022) ranges from R$ 1,212.00 (minimum) to R$ 7,087.22 ( INSS ceiling). It can be a minimum or maximum value, depending on the irregularity, which is increased in case of recurrence. Fines are applied per affected employee.

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Recidivism is characterized by the practice of a new infraction pursuant to the legislation by the same person or by his successor, within five years of the date on which the condemnatory decision becomes administratively unappealable, the date of payment or the date on which it was configured in default, relating to the previous assessment.

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See in full what the paragraphs of Art. 351 of IN 128, referring to CAT:

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"§ 3 The deadline for communication of the accident at work by the company or domestic employer will be until the first working day following the occurrence and, in case of death, immediately to the competent authority, under penalty of a fine imposed in the form of art. 286 from RPS.

§ 4 In the absence of communication by the company, the victim himself, his dependents, the competent union entity, the doctor who assisted him or any public authority may formalize it, in which case the period provided for in § 3 does not prevail.

§ 6 A CAT delivered outside the period established in § 3 and prior to the start of any administrative procedure or inspection measure excludes the fine provided for in the same provision.

§ 7 The CAT formalized under the terms of § 4 does not exclude the fine provided for in § 3.

§ 8. No fine shall apply for failure to issue a CAT, when the classification results from the application of the Social Security Epidemiological Technical Nexus - NTEP."

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Date: 7/8/2022