The Federal Government, through Decree 10854/2021, simplified a number of labor standards, among the adjustments are the changes of food voucher and meal voucher rules.
The most significant updates to employees’ food benefits are:
- The use of cards is not restricted to a closed network of accredited facilities;
- The service portability, if requested by the employee, shall be free of charge;
- Upon contracting the benefit, the company may not obtain discounts in the contract value or terms that impair the pre-paid nature of the sums;
Another important adjustment relates to the deduction of part of the Income Tax (IR), which shall be limited to up to 4% of the sums, but only of the benefits paid to workers who earn up to five minimum wages (R$ 5,500 in 2021). Currently, there is no limitation in the income of employees.
Written by Daniel Rangel, Labor Lawyer at Drummond Advisors