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EMPLOYEE BENEFITS (Tables)
12 Months Ended
Dec. 31, 2023
Employee Benefits  
Schedule of actuarial employee benefit assets and liabilities
               
      Consolidated       Consolidated
  12/31/2023   12/31/2022   12/31/2023   12/31/2022
  Actuarial asset   Actuarial liabilities
Benefits of pension plans   (39,530)     (35,477)   22,772    
Post-employment healthcare benefits            481,118     537,290
   (39,530)   (35,477)     503,890     537,290
Schedule of reconciliation of employee benefits' assets and liabilities
           
          Consolidated
  12/31/2023   12/31/2022   12/31/2021
Present value of defined benefit obligation 3,329,076    3,110,848    3,151,609
Fair value of plan assets   (3,713,099)   (3,572,869)   (3,584,244)
Deficit(Surplus)   (384,023)   (462,021)   (432,635)
Restriction to actuarial assets due to recovery limitation 367,265    426,544    373,524
Liabilities (Assets), net  (16,758)   (35,477)   (59,111)
Schedule of defined benefit obligation
           
          Consolidated
  12/31/2023   12/31/2022   12/31/2021
Present value of obligations at the beginning of the year  3,110,848     3,151,609     3,645,822
Consolidation of CSN Cimentos Brasil       67,640    
Cost of service 1,152     1,225     1,253
Interest cost 347,297    324,041    231,009
Participant contributions made in the year 1,404     1,382     1,398
Benefits paid   (324,750)   (310,471)   (283,393)
Actuarial loss/(gain) 186,665   (124,578)   (444,480)
Present value of obligations at the end of the year  3,322,616     3,110,848     3,151,609
Schedule of changes in fair value of the plan assets
           
          Consolidated
  12/31/2023   12/31/2022   12/31/2021
Fair value of plan assets at the beginning of the year (3,572,869)    (3,584,244)    (3,766,193)
Consolidation of CSN Cimentos Brasil      (63,292)    
Interest income   (401,054)   (369,488)   (238,534)
Benefits Paid 324,750    310,471    283,393
Participant contributions made in the year   (1,404)    (1,382)    (1,398)
Employer contributions made in the year   (184)   (144)    
Return on plan assets (less interest income)  (62,338)    135,210    138,488
Fair value of plan assets at the end of the year (3,713,099)    (3,572,869)    (3,584,244)
Schedule of employee benefits recognized in the income statement
           
          Consolidated
  12/31/2023   12/31/2022   12/31/2021
Cost of current service  1,152     1,225     1,253
Interest cost 347,297    324,041    231,009
Expected return on plan assets   (401,054)   (369,488)   (238,534)
Interest on the asset ceiling effect   50,076    39,416    11,985
Total costs / (income), net   (2,529)    (4,806)     5,713
Schedule of actuarial gains and losses
           
          Consolidated
  12/31/2023   12/31/2022   12/31/2021
Actuarial losses and (gains)  186,665    (124,578)    (444,480)
Return on plan assets (less interest income)  (62,338)     135,210     138,489
Change in the asset’s limit (excluding interest income) (109,355)    13,604     175,440
Total cost of actuarial losses and (gains)   14,972    24,236    (130,551)
Schedule of breakdown of actuarial gains or losses
         
          Consolidated
  12/31/2023   12/31/2022   12/31/2021
Loss due to change in financial assumptions   194,988    (204,485)    (647,564)
Loss due to experience adjustments  (13,933)    79,907     203,084
Loss due to changes in assumptions  5,610        
Return on plan assets (less interest income)  (62,338)     135,210     138,489
Change in the asset’s limit (excluding interest income) (109,355)    13,604     175,440
Actuarial losses and (gains)   14,972   24,236   (130,551)
Schedule of actuarial assumptions used
       
  12/31/2023   12/31/2022
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 Millennium Plan: 5.36%   Millennium Plan: 6.14%
Plan 35%: 5.32%
  Plan 35%: 6.10%
Supplementation: 5.33%    Supplementation: 6.10% 
Mauá Prev: 5.34%   Mauá Prev: 6.10%
Inflation rate 3.90%   5.31%
Nominal salary increase rate 1.00%   1.00%
Nominal benefit increase rate 3.90%   5.31%
Rate of return on investments Millennium Plan: 5.36%   Millennium Plan: 6.14%
Plan 35%: 5,32%   Plan 35%: 6.10%
Supplementation : 5.33%   Supplementation : 6.10%
Mauá Prev: 5.34%   Mauá Prev: 6.10%
General mortality table Millennium Plan: AT-2012 segregated by gender   Millennium Plan: AT-2012 segregated by gender
Plans 35% : AT-2000 Male, aggravated by 15%   Plans 35% : AT-2000 Male, aggravated by 15%
Supplementation: AT-2000 segregated by gender, aggravated by 10%   Supplementation: AT-2000 segregated by gender, aggravated by 10%
Mauá Prev: AT-2012 segregated by gender   Mauá Prev: AT-2000 segregated by gender
  Millennium Plan: AT-2012 segregated by gender   Plan 35%: Medium Light
Disability table Mauá Prev and ACT: IAPB57   Supplementation: Not applied
Other Plans: Not applicable   Millennium Plan: Prudential (Ferr Apos) unaggravated by 10%
    Mauá Prev: Mercer Disability
Disability mortality table Millennium Plan: AT 71   Millennium Plan: AT 71
Plans 35%: MI-2006 - 10% M&F   Plans 35%: MI-2006 - 10% M&F
Supplementation: Winklevoss - 10%   Supplementation: Winklevoss - 10%
Mauá Prev E ACT: Álvaro Vindas smoothed by 50%   Mauá Prev: IAPB-57
Turnover table Millennium Plan 5% per year   Millennium Plan 5% per year
Maua Prev: MercerService   Null for 35% Plans and Supplementation
Other Plans: Not applicable   Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10%
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  90% will be married at the time of retirement for the Mauá Prev and ACT Plans, and 95% for the other Plans. The wife being 4 years younger than her husband.     95% will be married at the time of retirement, with the wife being 4 years younger than the husband 
Schedule of average life expectancy
                             
  Plan covering 35% of the average salary   Average salary supplementation plan   Mixed supplementary benefit plan (Milênio Plan)    Plan ACT   Mauá Prev
Longevity at age of 65 for current participants 12/31/2023 12/31/2022   12/31/2023 12/31/2022   12/31/2023 12/31/2022   12/31/2023 12/31/2022   12/31/2023 12/31/2022
Male          18.38          18.38            18.75          18.75            21.47          21.47            21.47          22.17            20.24          22.17
Female          18.38          18.38            21.41          21.41            23.34          23.34            23.34          19.55            20.24          19.55
                             
Longevity at age of 40 for current participants                            
Male          40.15          40.15            40.60          40.60            44.07          44.07            44.07          40.15            42.74          40.15
Female          40.15          40.15            44.41          44.41            46.68          46.28            46.68          45.30            42.74          45.30
Schedule of allocation of plan assets
                     
      12/31/2023       12/31/2022       12/31/2021
Variable income            190,455   5.13%              193,948   5.43%         195,032   5.44%
Fixed income         3,143,056   84.65%            3,106,206   86.94%       3,127,736   87.26%
Real estate            201,870   5.44%              207,223   5.80%         190,474   5.31%
Others            177,718   4.79%                65,492   1.83%           71,001   1.98%
Total         3,713,099   100.00%            3,572,869   100.00%       3,584,243   100%
Schedule of sensitivity analysis
     
      12/31/2023
    Consolidated Effect of Plans
Assumption: Discount rate      
Sensitivity level   0.5% -0.5%
Effect on current service cost and on interest on actuarial obligations   (12,170) 13,091
Effect on present value of obligations    (128,274)   138,105
       
Assumption: Salary growth      
Sensitivity level   0.5% -0.5%
Effect on current service cost and on interest on actuarial obligations   1,777   1,648
Effect on present value of obligations   1,373  (1,318)
       
Assumption: Mortality table      
Sensitivity level   0.5% -0.5%
Effect on current service cost and on interest on actuarial obligations   1,529  (1,530)
Effect on present value of obligations    16,094   (16,097)
       
Assumption: Benefit adjustment      
Sensitivity level   +1 ano - 1 ano
Effect on current service cost and on interest on actuarial obligations   8,028  (8,093)
Effect on present value of obligations    85,113   (85,817)

Schedule of forecast benefit payments of the defined benefit plans
   
Forecast payments   2023
Year 1     339,223
Year 2     316,898
Year 3     309,058
Year 4     299,948
Year 5     291,230
Next 5 years     1,307,118
Total forecast payments     2,863,475

Schedule of post-employment health care plan amounts
         
  12/31/2023   12/31/2022   12/31/2021
Present value of obligations 481,118   537,290          584,288
Liabilities 481,118   537,290          584,288

Schedule of reconciliation of the healthcare liabilities
         
  12/31/2023   12/31/2022   12/31/2021
Actuarial liability at the beginning of the year   537,290     584,288    678,880
Expenses recognized in income for the year 58,737   57,926     42,355
Sponsor’s contributions transferred in prior year   (51,788)     (62,213)    (73,324)
Recognition of actuarial loss/(gain)    (63,121)     (42,711)    (63,623)
Actuarial liability at the end of the year   481,118    537,290   584,288

Schedule of actuarial gains and losses recognized in shareholders' equity
         
  12/31/2023   12/31/2022   12/31/2021
  Actuarial gain (loss) on obligation     (63,121)     (42,711)     (63,623)
Gain/(loss) recognized in shareholders' equity    (63,121)     (42,711)     (63,623)

Schedule of weighted average life
         
  12/31/2023   12/31/2022   12/31/2021
Longevity at age of 65 for current participants          
Male   20.24     20.24     20.24
Female   20.24     20.24     20.24
           
Longevity at age of 40 for current participants          
Male   42.74     42.74     42.74
Female   42.74     42.74     42.74

Schedule of actuarial assumptions used for calculating postemployment healthcare benefits
       
  12/31/2023   12/31/2022
Biometric and Demographic      
General mortality table AT 2000 segregated by gender 20%   AT 2000 segregated by gender 20%
Financial      
Actuarial nominal discount rate 5.33%   6.10%
Inflation 3.90%   5.31%
Real increase in medical costs based on age (Aging Factor)  0,5% - 3,00% real a.a.   0,5% - 3,00% real a.a.
Nominal increase medical costs growth rate  4.10%   4.10%
Average medical cost (Claim cost) 1,204.48   1,084.14

Schedule of quantitative sensitivity analysis for significant assumptions
     
      12/31/2023
    Healthcare Plan
    Assumption: Discount rate
Sensitivity level   0.5% -0.5%
Effect on current service cost and on interest on actuarial obligations    717,782  (771,601)
Effect on present value of obligations     (16,457,230) 17,767,261
       
    Assumption: Medical Inflation
Sensitivity level   1.0% -1.0%
Effect on current service cost and on interest on actuarial obligations     3,736,446  (3,260,736)
Effect on present value of obligations   39,589,932   (34,549,491)
       
    Assumption: Benefit adjustment
Sensitivity level   +1 ano - 1 ano
Effect on current service cost and on interest on actuarial obligations    (2,702,833)   2,860,583
Effect on present value of obligations     (28,638,170) 30,309,624

Schedule of forecast benefit payments of the postemployment healthcare plans
       
Forecast benefit payments     12/31/2023
Year 1      57,627
Year 2      54,710
Year 3      51,820
Year 4      48,925
Year 5      46,015
Next 5 years       187,093
Total forecast payments       446,190