XML 251 R192.htm IDEA: XBRL DOCUMENT
v3.23.1

EMPLOYEE BENEFITS (Details 7) | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Employee Benefits |  |
Actuarial financing method | Projected unit credit | Projected unit credit
Functional currency | Real (R$) | Real (R$)
Recognition of plan assets | Fair value | Fair value
Nominal discount rate | Plan 35%: 6.10% Supplementation : 6.10% Mauá Prev: 6.10% | Millennium Plan: 6,95% Plan 35%: 6,24% Supplementation: 6,44%
Actuarial assumption of expected rates of inflation | 5.31% | 5.03%
Actuarial assumption of expected rates of salary increases | 1.00% | 6.08%
Actuarial assumption of expected rates of pension increases | 5.31% | 5.03%
Rate of return on investments | Millennium Plan: 6.14% Plan 35%: 6.10% Supplementation : 6.10% Mauá Prev: 6.10% | Millennium Plan: 10.71% Plan 35%: 10.53% Supplementation : 10.54%
General mortality table | Millennium Plan: AT-2012 segregated by gender Plans 35% : AT-2000 Male, aggravated by 15% Supplementation: AT-2000 segregated by gender, aggravated by 10% Mauá Prev: AT-2000 segregated by gender | Millennium Plan: AT-2012 segregated by gender Plans 35% : AT-2000 Male, aggravated by 15% Supplementation: AT-2000 segregated by gender, aggravated by 10%
Disability table | Supplementation: Not applied Millennium Plan: Prudential (Ferr Apos) unaggravated by 10% Mauá Prev: Mercer Disability | Supplementation: Not applied Millennium Plan: Prudential - 10%
Disability mortality table | Millennium Plan: AT 71 Plans 35%: MI-2006 - 10% M&F Supplementation: Winklevoss - 10% Mauá Prev: IAPB-57 | Millennium Plan: AT 71 Plans 35%: MI-2006 - 10% M&F Supplementation: Winklevoss - 10%
Turnover table | Millennium Plan 5% per year Null for 35% Plans and Supplementation Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10% | Millennium Plan 5% per year Null for 35% Plans and Supplementation
Retirement age | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan
Household of active participants | 95% will be married at the time of retirement, with the wife being 4 years younger than the husband | 95% will be married at the time of retirement, with the wife being 4 years younger than the husband

X
- Definition The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_144&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_144&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_144&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The description of the currency of the primary economic environment in which the entity operates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_53&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Paragraph 57 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_57_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfFunctionalCurrency
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Information about actuarial assumption of nominal discount rates. + References No definition available. + Details
Name: | sid_ActuarialAssumptionOfNominalDiscountRates
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount refers to actuarial assumption of rate of returns on investments. + References No definition available. + Details
Name: | sid_ActuarialAssumptionOfRateOfReturnsOnInvestments
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information about actuarial financing method. + References No definition available. + Details
Name: | sid_DescriptionOfActuarialFinancingMethod
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information about Household composition of active participants. + References No definition available. + Details
Name: | sid_DescriptionOfHouseholdOfActiveParticipants
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information about retirement age. + References No definition available. + Details
Name: | sid_DescriptionOfRetirementAge
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information about disability mortality table. + References No definition available. + Details
Name: | sid_DisabilityMortalityTableDescription
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information about disability table. + References No definition available. + Details
Name: | sid_DisabilityTableDescription
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_EmployeeBenefitsAbstract
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information about general mortality table. + References No definition available. + Details
Name: | sid_GeneralMortalityTableDescription
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_RecognitionOfPlanAssets
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information about disability turnover table. + References No definition available. + Details
Name: | sid_TurnoverTableDescription
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration