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New corporate benefits law 2023: understand changes and impact on companies and employees

Comply with the new corporate benefits law. In this article, learn more about the subject and find out how to promote attractive benefits without going out of line.

In recent times, legislation regarding corporate benefits has undergone significant changes with the implementation of the new decree, known as the Corporate Benefits Law. 

These changes have had a direct impact on companies' benefits portfolios and, consequently, on employees' lives. In this article, we'll decipher the nuances of this new decree and explore its impact on flexible benefits strategies for organizations.

Blog Alymente- New corporate benefits law 2023

What does the new PAT decree say?

Decree 11.678/2023 brought with it a series of important changes to the Workers' Food Program (PAT). These changes not only expand the possibilities of benefits offered by companies, but also impose new responsibilities and rules. 

A detailed reading of the decree is essential to understand the full scope of these changes and should be done by all HR teams, but Alymente has brought the main points for you here below:

  • Portability: The new decree defines portability within the PAT, allowing workers to transfer their food and meal voucher benefits to other providers. However, the operationalization of this portability still needs additional regulations to be put into practice;
  • Prohibition of disguised rebates: The decree prohibits disguised rebates, such as cashbacks and points programs, which were illegal and are now explicitly prohibited, as they harm small merchants and direct beneficiaries.
  • Payment arrangements: Open or closed payment arrangements, which allow employees to choose where to use their benefits, remain unchanged and are permitted in the PAT;
  • Complaints channel: The decree strengthens the Ministry of Labor and Employment's (MTE) complaints channel related to the PAT, with a view to curbing harmful practices.
  • Interoperability: Interoperability, which would allow the benefits to be used in different establishments, is still awaiting regulation and is not active at the moment.
  • Collective agreements and conventions: Collective agreements and conventions may prohibit portability, as is already the case with some conventions, which may affect the implementation of this change.

These changes in the new Corporate Benefits Law not only reflect an evolution in benefits policies, but also highlight the need for companies to be attentive and adaptable to regulatory changes. 

A detailed understanding of these changes is crucial to ensure that organizations continue to offer attractive benefits that comply with updated regulations and promote a healthy and sustainable work environment for their employees. Be informed and prepared to incorporate these changes into your corporate benefits strategy here on the Alymente blog!

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Nadjine Hochleitner Terhoch
Journalist and passionate about photography and literature.