Vale-refeição ("meal voucher") and vale-alimentação ("food voucher") are widely used employee benefits in Brazil. While not strictly mandatory by federal law, they are so common that they are included in most collective bargaining agreements and have become a standard part of Brazilian compensation packages.
The Difference
Vale-refeição is intended for prepared meals at restaurants, cafeterias, and similar establishments. Vale-alimentação is for grocery purchases at supermarkets and food stores. Many employers provide both, and modern benefit cards often combine both functions. The monthly values vary by employer and collective bargaining agreement but typically range from R$400 to R$1,000+ per month.
PAT Program
The Programa de Alimentação do Trabalhador (PAT, "Worker Nutrition Program") provides tax incentives for companies that offer meal and food benefits. Companies enrolled in PAT can deduct the expense from corporate income tax. Under PAT rules, the employee contribution cannot exceed 20% of the benefit cost, and benefits provided under PAT are not considered salary for labor and social security purposes.
EOR Relevance
An EOR in Brazil manages meal and food voucher programs, enrolls in the PAT program for tax benefits, negotiates with benefit card providers, and ensures compliance with collective bargaining agreement requirements for these benefits. The EOR also handles the monthly card recharging and employee enrollment.