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EMPLOYEE BENEFITS (Details 3) - BRL (R$)
R$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
IfrsStatementLineItems [Line Items]      
Fair value of plan assets at the beginning of the year R$ 3,584,243 R$ 3,766,193  
Return on plan assets (less interest income) 135,210 138,488 R$ 109,279
Fair value of plan assets at the end of the year 3,572,869 3,584,243 3,766,193
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]      
IfrsStatementLineItems [Line Items]      
Fair value of plan assets at the beginning of the year (3,584,244) (3,766,193) (3,894,488)
Consolidation of CSN Cimentos Brasil (63,292)    
Interest income (369,488) (238,534) (257,946)
Benefits paid 310,471 283,393 278,960
Participant contributions made in the period (1,382) (1,398) (1,998)
Employer contributions made in the year (144)    
Return on plan assets (less interest income) 135,210 138,488 109,279
Fair value of plan assets at the end of the year R$ (3,572,869) R$ (3,584,244) R$ (3,766,193)