The Ministry of Labor and Employment (MTE) reinforces the applicability of food and meal allowance rules to all companies

Decree No. 12,712/2025 regarding meal allowance (VA) and meal voucher (VR) applies to all providers, not only those registered under the Workers’ Food Program (PAT)

The Ministry of Labor and Employment (MTE) emphasized that the rules set forth in Decree No. 12,712/2025 regarding food allowance (VA) and meal allowance (VR) apply to all companies that grant these benefits, regardless of whether they are enrolled in the Workers’ Food Program (PAT).

According to the authority, the application of the regulation does not depend on formal enrollment in the program, but rather on the type of benefit granted and how it is administered, in accordance with Law No. 14,442/2022.

The MTE states that the objective is to ensure equal operating conditions, prevent improper charges, and guarantee that the benefit is used exclusively for food-related purposes.

The ministry also clarifies that the regulation applies to the entire value chain involved in the operation of VA and VR, including issuing companies and other participants in the payment arrangement.

Rogério Araújo, General Coordinator of the Workers’ Food Program, stated that the regulation “is not limited to companies registered under the PAT” and applies to all operations governed by Law No. 14,442/2022.

In the same vein, the MTE maintains that the decree applies to the food or meal benefit itself and its usage, rather than to whether the company is formally enrolled in the program.

Rules now apply to all VA and VR operators

Decree No. 12,712/2025 amended Decree No. 10,854/2021 and established parameters and conditions for the provision and administration of food allowance (VA) and meal allowance (VR).

The text expressly provides, in Article 4, that its provisions apply, where applicable, to the modalities set forth in Law No. 14,442/2022.

In practice, this means that companies operating benefits outside the Workers’ Food Program (PAT) must also comply with the new commercial and operational rules. This interpretation was reiterated by the Ministry of Labor and Employment (MTE) in a statement published on March 24, 2026.

Discount rate cap set at 3.6%

One of the key changes introduced by the decree is the limitation on the discount rate charged to restaurants, supermarkets, and other accredited merchants. The merchant discount rate (MDR) cap has been set at 3.6%.

The government also stated, upon publication of the decree, that the measure aims to reduce intermediation costs and increase competition in the sector.

In addition, the decree establishes a maximum settlement period of 15 calendar days for transactions, reducing the time for funds to be transferred to merchants. These requirements became effective after the adjustment period provided for in the decree itself.

Additional charges and balance differentiation are prohibited

The Ministry of Labor and Employment (MTE) also reinforced that it is irregular to split an employee’s balance into distinct categories, such as “PAT Allowance” and “CLT Allowance,” in order to apply different fees or extend settlement periods to merchants.

According to the ministry, this practice creates undue distinctions between beneficiaries and merchants and violates the requirement for uniform rules and integration across payment systems.

The decree also prohibits the charging of additional fees, such as onboarding, annual, or other extra charges imposed on merchants, and bans rebates and discounts—i.e., indirect financial advantages granted to contracting companies.

These prohibitions were emphasized by the government in the regulation of the new framework.

Benefit must be used exclusively for food

Another point reinforced by the MTE is the purpose of the benefit. Food allowance (VA) and meal allowance (VR) may only be used to ensure employees’ food consumption.

Law No. 14,442/2022 already establishes that food allowance must be used exclusively for paying for meals at restaurants and similar establishments or for purchasing food products at retail stores.

Therefore, the use of these funds to pay for services such as gyms, cashback programs, or other non-food-related benefits—especially when funded through fees charged to merchants—is treated by the MTE as misuse of purpose and an unlawful practice.

Non-compliance may result in fines and loss of incentives

According to the MTE, failure to comply with the rules of Decree No. 12,712/2025 may result in penalties for operators, contracting companies, and commercial establishments. Fines range from BRL 5,000 to BRL 50,000 and may be doubled in cases of repeated violations or obstruction of inspections.

In addition to fines, the ministry stated that companies may lose tax incentives related to the benefit, such as corporate income tax deductions, accreditation under the Workers’ Food Program (PAT)—when applicable—and exemption from social security charges on the amounts paid to employees.

Source: Contábeis