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RAT: Reclassification by Predominant Activity
Tax

RAT: Reclassification by Predominant Activity

The contribution to the RAT (formerly SAT) is allocated to the INSS (National Social Security Institute), levied on payroll. It was established to cover the costs of workplace accidents or occupational illnesses contracted by employees (arts. 7, XXVIII, 195, I, and 201, I, of the Federal Constitution of 1988).

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