Ordinance No. 1707/2024: What changes to the PAT and how Alymente ensures transparency and security

In recent years, the Workers' Food Program (PAT) has undergone several significant changes in recent years, reflecting the continuous efforts of the Ministry of Labor and Employment (MTE) to ensure that the benefit is aligned with its original objective: to promote healthy and adequate food for workers. With the publication of Ordinance No. 1.707/2024 on October 10, 2024, the MTE reinforced the rules for granting benefits, following its commitment to guaranteeing food safety in the workplace.

Let's explore what has changed in practice, what the penalties are and how Alymente, as a benefits facilitator, can help your company to be fully compliant with the new PAT rules.

What is Ordinance No. 1.707/2024?

Ordinance No. 1.707/2024, published by the MTE, updates the PAT guidelines to reinforce the promotion of healthy eating among workers. It prohibits practices that deviate from the main focus of the program, such as the use of undue discounts or the offer of benefits that are not directly related to nutritional health. The aim is to ensure that the benefit continues to be directed exclusively at food, keeping the health and food safety of employees at the center of benefit policies.

What changes in practice?

With the new ordinance, some rules have become stricter, and this affects both the companies that benefit from the PAT and the facilitators who help manage the benefits. Here are the main points:

Prohibition of undue deductions:

Companies participating in PAT are prohibited from demanding or receiving any kind of discount on the amount contracted with food suppliers. This measure guarantees that the value of the benefit goes entirely towards feeding employees.

Focus exclusively on food:

Benefits must be exclusively related to healthy eating and nutritional safety. It is not allowed to offer services such as gyms, medical assistance or others that are not directly linked to food in the PAT package.

Stricter rules for facilitators

‍Facilitatingcompanies, responsible for managing benefits, also have to follow the new rules. They are prohibited from offering terms that disfigure the prepaid nature of the benefit or including advantages that are not strictly food-related.

Previous changes and the strengthening of regulation

This decree is part of an ongoing movement by the MTE to correct irregularities and strengthen the integrity of the PAT. The first major change came in 2021, with Decree No. 10,854, known as the "New PAT", which brought adjustments such as the end of the rebate and the provision for portability. In 2022, Law No. 14,442 extended these rules, prohibiting deviations in the use of food vouchers and reinforcing the exclusive focus on food.

More recently, Decree No. 11.678/2023, published in August 2023, reinforced the rules, emphasizing the ban on granting advantages such as discounts on health plans and cashback on points programs. Now, with Ordinance No. 1,707/2024, the MTE continues to ensure that the PAT maintains its commitment to healthy and adequate food in the workplace.

Penalties

Failure to comply with the rules can result in severe penalties for companies that don't follow the guidelines of the new ordinance. Among the penalties are:

• Fines ranging from R$ 5,000.00 to R$ 50,000.00, which can be doubled in the event of repeat offenses.
• Cancellation of PAT registration, resulting in the loss of tax benefits.
• Suspension of the registration of facilitators who do not comply with the new rules, which could jeopardize their operation in the market.

Alymente's commitment to PAT

Here at Alymente, we are always on the lookout for PAT updates and regulations to ensure that your company complies with all the rules, with transparency and legal certainty. Our aim is to make benefits management easier, ensuring that you can offer the PAT with peace of mind and without complications.

In addition, we help to optimize the tax benefits that PAT provides, always prioritizing the well-being of employees. We know that proper nutrition makes all the difference to productivity and health in the workplace.

Do you want to take advantage of the PAT benefits safely?

Contact Alymente and find out how we can help your company make the most of the Workers' Food Program, safely and efficiently. We are here to ensure that your company complies with the legislation, always with a focus on the well-being of your employees.
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Image credit: Freepik.

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