Brazilian Government Introduces New Rules for Employee Meal Benefits
The Brazilian government has introduced new rules for employee meal benefits, including the Vale-Alimentação and Vale-Refeição programs. The changes aim to standardize the operation of these benefits across the country and protect workers from exploitation.
## New Rules for Employee Meal Benefits in Brazil The Brazilian government has introduced new rules for employee meal benefits, including the Vale-Alimentação and Vale-Refeição programs. These benefits are essential for the daily lives of workers, but their application, legislation, and recent legal updates often generate confusion. ## What Laws and Norms Regulate VA and VR? The concession and operation of VA and VR in Brazil are based on a specific legal framework: * The Consolidation of Labor Laws (CLT) - Article 457, § 2: Defines that aids to cost and food assistance (provided they are not paid in cash) do not integrate the employee's remuneration, do not incorporate into the employment contract, and do not constitute a basis for any labor and social security encumbrance. * Law No. 6,321/1976: Established the Worker's Food Program (PAT), a channel that provides tax incentives to companies that provide adequate food to their employees. * Law No. 14,442/2022: Updated the rules of PAT and CLT regarding food assistance, formally establishing the prohibition of cash withdrawal of the balance and the ban on rebates (discounts granted by operators to contracting companies). * Decree No. 10,854/2021 and Decree No. 12,712/2025: Regulated the provisions of PAT, consolidating norms on the operation of benefits, the accreditation of establishments, and the adaptation period of the market. ## What is the Vale-Alimentação and the Vale-Refeição? Although both are part of the benefits aimed at the nutrition of the collaborator, they have distinct practical destinations: * **Vale-Alimentação (VA):** Destined for the purchase of food ingredients in natura. It must be used primarily in supermarkets, grocery stores, butcher shops, hortifrúti, and bakeries for the preparation of meals at home. * **Vale-Refeição (VR):** Destined for the acquisition of ready-to-eat meals for immediate consumption during the daily work period. It is accepted in restaurants, snack bars, and fast-food establishments. ## What are the Recent Changes in VA and VR? With the consolidation of the regulation resulting from Decree No. 12,712/2025, in conjunction with the guidelines of Law No. 14,442/2022, the Federal Government standardized the operation of VA and VR across the country. The rules apply to all companies that offer these aids, regardless of whether they are registered in PAT. The main updates include: * **Interoperability of machines:** The benefit cards will be accepted in any payment terminal, allowing the worker to use their balance in a wide commercial network, regardless of the card's brand. * **Teto for commercial fees:** A maximum limit of 3.6% was established for the discount rate (MDR) charged by operators to contracting companies, in addition to the deadline for repaying the value to merchants in no more than 15 consecutive days. * **End of "rebate" and corporate discounts:** It is prohibited to grant any type of discount or advantage to companies in the contracting of operators that reduces the value passed to the worker's food. * **Desvio de finalidade:** The balance is strictly restricted to food items. It is prohibited to buy products such as alcoholic beverages, cigarettes, or pay for services not related to food, in addition to the prohibition of cash withdrawal. ## Can VA and VR be Deducted from Salary? Yes, labor legislation authorizes the deduction of Vale-Alimentação and Vale-Refeição directly from the payroll. However, it imposes a clear maximum limit to protect the worker's pocket. Based on the norms of the Worker's Food Program (PAT), the company can deduct up to 20% of the value of the benefit granted. However, this is not a mandatory limit. The company has total freedom to apply a lower deduction, such as a symbolic value of R$ 1.00. It can even subsidize 100% of the cost without making any deduction from the salary. When the benefit is paid through cards, coupons, or tickets within these rules, it is not considered part of the fixed remuneration. As it does not have a salaried nature, the value of the Vale is fully exempt from the collection of encumbrances such as INSS, FGTS, and Income Tax.
