The standard for rigging and hoisting hardware is ~5:1 factor of safety for the Working Load Limit (i.e. 10,000LB WLL = 50,000LB Failure load). The exact factor of safety for the WLL depends on the hardware type; for instance, Shackles are 6:1, Chain slings are 4:1, Soft Slings, Snatch blocks, and wire cable are 5:1.
The offroad industry does not adhere to hoisting and rigging standards for the most part, and almost nothing they sell would be acceptable for overhead lifting. For instance, Warn lists its Zeon 8 (8,000Lb) winch with 5/16" wire cable which has a WLL of 1,960 Lbs (7x19) and a breaking strength of 9,800Lbs. Not much of a factor of safety, especially if the cable is worn or damaged. The reason for the ~5:1 standard in hoisting and rigging is because lives are literally on the line, and to account for wear and tear on the rigging components as well as operator error to a lesser degree.
So to answer you question, offroad winch manufacturers are operating with a factor of safety barely over 1 while the hoisting and rigging industry is around 5:1. I guess pick somewhere you feel comfortable in that range