Food vouchers and meal vouchers: know the differences, rules and tips

Food vouchers and meal vouchers are two benefits that can make a big difference to employee satisfaction and well-being, as well as tax incentives for companies.

Also, according to the Best Companies to Work For Study, which mapped companies across Brazil in 2023, pay and benefits are among the main points that define employee retention.

But do you know what each of these benefits offers and how to implement them strategically? We'll explain everything in this article!

After all, what are food stamps and meal vouchers?

Food vouchers

The food voucher is a benefit granted by companies to their employees for the purchase of foodstuffs in markets, supermarkets and other commercial establishments.

This benefit is regulated by the Workers' Food Program (PAT), which aims to improve the nutritional conditions of workers in order to prevent illness, promote health and increase quality of life, resulting in greater productivity.

Thus, companies that adhere to PAT can offer food vouchers through magnetic cards, tickets or vouchers, accepted at an accredited network of establishments.

Meal vouchers

Meal vouchers are a corporate benefit provided by companies to their employees for use in restaurants, snack bars, cafeterias and other food establishments.

This benefit allows employees to have access to ready meals during their working day, making it easier to eat out and saving time.

Like food vouchers, meal vouchers can be administered using magnetic or electronic cards that are loaded monthly with a certain amount stipulated by the company.

It's important to remember that both meal vouchers and food vouchers will be subject to the portability law from the second half of 2024.

What is the difference between food vouchers and meal vouchers?

Although both benefits are intended to feed employees, food vouchers and meal vouchers have different purposes and regulations, which have a direct impact on how they are used by beneficiaries.

While food vouchers are used to buy food and other items - excluding alcoholic beverages - meal vouchers are used to pay for meals in restaurants, snack bars, cafés and other ready-to-eat establishments.

What does the law say about food and meal vouchers?

Food vouchers and meal vouchers are mainly regulated by the Workers' Food Program (PAT), established by Law No. 6,321 of April 14, 1976.

The main objective is to improve the nutritional conditions of workers, especially those on lower incomes, with a view to preventing illness, promoting health and increasing quality of life and productivity at work.

In addition, the CLT itself describes food and meal vouchers in articles 457 and 458:

Art. 457 - In addition to the salary due and paid directly by the employer as consideration for the service, tips received by the employee are included in the employee's remuneration for all legal purposes.

• 2. Amounts, even if they are regular, paid as subsistence allowance, food allowance, which cannot be paid in cash, daily travel allowance, prizes and allowances are not part of the employee's remuneration, are not incorporated into the employment contract and are not the basis for any labor or social security charges.

Art. 458 - In addition to payment in cash, wages include, for all legal purposes, food, housing, clothing or other "in natura" benefits that the company, by virtue of the contract or custom, habitually provides to the employee. Under no circumstances will payment with alcoholic beverages or harmful drugs be permitted.

Therefore, food and meal vouchers provided in accordance with the PAT do not have a salary nature.

In simplified terms, this means that they are not considered part of the salary for the purposes of labor calculations, such as overtime, vacations, Christmas bonus and social charges, as long as they are not paid in cash.

What are the main rules of the benefits (mention limits on amounts and conditions of use)?

Below are the main rules, including limits on the amounts and conditions of use of these benefits.

Value limits

The legislation does not set a fixed value or maximum limit for the value of food and meal vouchers. However, workers' financial participation in the cost of the benefits is limited to a maximum of 20% of the direct cost of the benefits granted. This limit is applied globally for each calculation period, which is annual, in accordance with income tax legislation.

This limit means that, regardless of the total costs associated with the provision of food or meal vouchers by the company, workers can only be required to contribute up to 20% of this amount.

The rule aims to ensure that the benefits are accessible to workers, while maintaining the PAT's objective of improving the nutritional and health conditions of employees without imposing an excessive financial burden.

Conditions of use

It is important to remember that vouchers must be used exclusively for the purchase of food or meals, depending on the nature of the voucher (food or meal).

Therefore, it is not permitted to convert the value of the benefit into cash.

And as mentioned, food and meal vouchers are not of a salary nature and are therefore not considered part of the salary for the purposes of labor calculations. This rule is crucial to avoid additional charges on these benefits.

In addition, benefits are loaded onto employees' cards on a monthly basis. It is important for companies and employees to pay attention to the validity of the credits, which can expire if not used within a period specified by the benefit provider.

Finally, to ensure correct payment and compliance with legal requirements, companies must keep proper documentation on the distribution and use of vouchers as part of their adherence to the PAT.

Failure to comply with PAT regulations can result in penalties and loss of tax benefits.

The advantages of offering food and meal vouchers

Offering benefits such as food stamps and meal vouchers brings a number of advantages for both employees and companies.

These benefits not only contribute to improving employees' quality of life, but can also be a strategic tool for companies in attracting and retaining talent, as well as offering significant tax incentives.

See below!

For employees

• Improved quality of life: access to quality food is fundamental to health and well-being. With the food voucher, employees can buy healthy food for their families, while the meal voucher allows them to enjoy ready-made meals during working hours, reducing the stress of preparing food or looking for last-minute options;
• Financial savings: vouchers represent significant savings in employees' monthly budgets, as they cover an essential part of their expenses - food;
• Convenience and flexibility: the flexibility to choose where to spend the vouchers, whether in supermarkets or restaurants, adds a layer of convenience that is highly valued by employees.

For companies

• Increased employee satisfaction and engagement: benefits perceived as valuable tend to increase job satisfaction, which can lead to increased engagement and productivity. Happy, well-fed employees are generally more productive;
• Reduction in absenteeism: proper nutrition contributes to general health, which can result in a reduction in absenteeism rates due to health problems;
• Retaining talent: attractive benefits are a competitive differentiator in the market, helping to retain talent and reduce staff turnover, reducing the costs associated with hiring and training new employees;
• Tax incentives: as part of the PAT, companies that offer food vouchers and meal vouchers can benefit from tax incentives, since the benefits are exempt from social security charges and Real Profit companies can deduct the expense from income tax.

Tips for offering food and meal vouchers

Implementing food and meal vouchers as corporate benefits requires careful planning and consideration of various factors to ensure that they are both valued by employees and sustainable for the company.

And here are some essential tips for optimizing the offer of these benefits:

1. Plan well and calculate your budget

Before setting the budget for food and meal vouchers, it is crucial to understand the needs and preferences of employees. This can be done through surveys or direct feedback.

So, based on the information gathered, define a budget that respects the cost of living in the region and is financially viable for the company, ensuring that the voucher amounts are adequate and fair.

In this way, regularly monitor the use of benefits to make necessary adjustments, ensuring that they continue to meet the needs of employees effectively.

2. Choosing the right supplier

To guarantee the quality of services, choose suppliers with a good market reputation and proven experience, which can guarantee the quality of service and employee satisfaction.

To do this, check that the supplier has an extensive network of accredited establishments, making it easier for employees to access services in different locations.

In addition, choose suppliers that offer good customer support and use modern technology, such as mobile applications, which make it easier for employees to use the vouchers and manage their benefits.

3. Value flexible benefits

Also offer employees the option of choosing or splitting the value of benefits between food and meal vouchers, adapting to their personal needs and preferences.

To do this, consider creating benefits packages that integrate other categories, such as health and transportation, thus increasing the perceived value of the benefits offered by the company.

In addition, maintain clear and transparent communication about how the benefits work, how they can be used and what the advantages are, to ensure that all employees understand and make the most of the benefits on offer.

4. Count on a multi-benefit card

It's important to remember that for companies to benefit from PAT incentives, the benefit must not be paid in cash. Therefore, using a multi-benefit card is the best choice for both the company and its employees.

Thus, the multi-benefit card centralizes different types of benefits on a single platform, simplifying the administrative process, reducing operating costs and minimizing errors.

What's more, employees can use the card not only as a food and meal voucher, but for a variety of services and products, choosing the one that best meets their daily needs, increasing the perceived value of the benefit.

And Alymente is your best partner in offering employee benefits! To find out more, visit the website!

Image credit: Freepik.