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(iv) 2.5% of the total gross revenue derived from the sale of rural production when involving acorporate entity that has only the rural production activity as its corporate purpose .There are also other contributions that must be paid on the total compensations paid or credited toemployees, namely:(i)Contribution for the financing of occupational accidents: consists of the degree that thecompany provides for the event of incapacity for work resulting from the environmentalrisks of the work. The percentage of this contribution varies from 1% to 3%.(ii)Third party contribution: are obligatory contributions imposed on the payroll that areearmarked for private social service and professional training entities linked to theunion system, whose rates vary from 0.2% to 5.8%;(iii)Education salary contribution: consists of a contribution to the Federal Government(União Federal) for the financing of elementary and middle school (ensino básico).The education salary rate is 2.5%.The total charges for the company correspond, on average, to 35.8% (the index for industry). Thesecontributions are paid directly to the INSS, which transfers the contributions that do not pertain theretoto the entitled entities.7.9. Occupational safety and hygieneAs a rule, companies that have more than 20 employees must have an Internal Commission for thePrevention of Accidents (CIPA).A medical exam is obligatory, both at the time of hiring and upon termination, which shall be at theexpense of the employer. In addition, depending on the type of work performed, some employees maybe subject to regular and special medical exams from time to time.Unhealthy activities or operations are those activities that, due to their nature, condition or methods ofwork, expose employees to agents that are harmful to health, beyond the tolerance limits fixed in thelaw.Hazardous activities or dangerous operations are those that, due to their nature or method of work,imply the worker's permanent contact with inflammable products or explosives, under highly riskyconditions.55