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PAT has changed! Learn all about the updated decree

The Worker's Food Program (PAT) had its rules changed by the Federal Government on November 11, 2021.

PAT has changed! Learn all about the updated decree

The Worker's Food Program, better known by the acronym PAT, had its rules changed by the Federal Government on November 11, 2021, and the news are excellent when the subject is food vouchers, both for companies and employees. 


The updated decree brings new perspectives and possibilities for benefit programmes in companies that choose to join the programme, and it is exactly on this topic that you will learn in today's article. 


>>> Read also: Workers' feeding programme: how to join PAT


After all, what has changed in PAT in 2021?

PAT was developed and officially published according to Law 6.321/1976. Since then, the regulations have been updated a few times, and the most recent one refers to Decree 10,854/2021.


The biggest attraction for companies joining the Worker's Meal Program continues to be the tax benefit of 4% of the Corporate Income Tax (IRPJ) on the amount paid to fund the meals of employees who earn up to five minimum wages. 


However, some important points have been changed, making membership even more interesting. These are:

1. Payment arrangements can now be open or closed

Traditional benefit companies, such as Sodexo, VR, among others, offer closed arrangements. That is, they offer vouchers (the cards where the benefit is debited) with their own flag. This way, it is necessary to validate if the establishment in question accepts that specific benefit card. 


Alymente is an open arrangement company. This means that our benefits card operates through a Mastercard card brand. In practice, the employee can use the benefit in any card machine that accepts Mastercard, as long as it is approved by the company. 


Now, open arrangements have also been included in the PAT tax benefit. 

2. The rebate will cease to exist

For traditional benefits companies to be attractive to businesses, the rebate was one of the most important points. The rebate, in a nutshell, is the discount offered to companies when contracting traditional vouchers in order to bring in more and more contracted accounts and be competitive with their competitors. 


With the PAT update, the rebate no longer exists. In other words, there will be no more negotiations revolving only around fees, but what is in fact better for the employee. 


And now what?

The PAT updates were essential to ensure that the employee is more valued when it comes to making decisions regarding the benefits that, in the end, should be made and thought of for them.


At Alymente you can have the fiscal benefit of the Worker's Meal Program, but offering various benefits for your employees on a Mastercard card, accepted in thousands of establishments throughout Brazil.


Practicality, flexibility, a simple setup and advantages for the company, but without leaving the employee aside. Want to know more? Contact us in the chat here on the bottom right corner of the screen, let's talk!


Nadjine Hochleitner Terhoch
Journalist and passionate about photography and literature.