Transportation Voucher (Vale-Transporte): rules, employee rights, and what changed under the new regulatory framework

The benefit is mandatory for all employees hired under the CLT regime and does not constitute salary for payroll or labor law purposes

The transportation voucher (Vale-Transporte – VT) is a fundamental right of every employee hired under the Brazilian Labor Code (CLT). More than a benefit, it is a statutory obligation of the employer — whether an individual or a legal entity — intended to ensure the employee’s commute between their residence and the workplace.

Below, we outline the main legal provisions, how the benefit operates in practice, and the updates introduced by Decree No. 10,854 (Sub-Legal Labor Regulatory Framework).

How does the transportation voucher work in practice?

The transportation voucher (VT) must be granted in advance.

At the time of hiring, the employee is required to provide the Human Resources department with:

• Full residential address;

• The public transportation modes used for commuting;

• The daily commuting frequency.

If there is any change of address, the employee must update this information with the employer so that the benefit amount can be adjusted accordingly, if necessary.

What does the legislation provide?

According to the Transportation Voucher Law and recent regulatory updates, this benefit has specific legal characteristics designed to protect both employer and employee:

• Non-salary nature: The VT amount is not considered part of the employee’s salary. Therefore, it is not included in the calculation base for vacation pay, 13th salary, social security contributions (INSS), or FGTS deposits.

• No distance limit: There is no minimum or maximum commuting distance required for eligibility. If the employee incurs public transportation expenses to commute, the employer must provide the benefit.

• Payroll deduction: The law allows the employer to deduct up to 6% of the employee’s base salary to help cover transportation costs. The employer is responsible for any amount exceeding this percentage.

Changes under the Regulatory Framework (Decree No. 10,854)

Although the original Transportation Voucher Law is longstanding, the decree issued in 2021 provided greater clarity and introduced important restrictions:

1. Prohibition of cash payment: The decree reinforces that the benefit may not be paid in cash, except in specific situations provided for in collective bargaining agreements or applicable to certain categories (such as domestic workers, under specific conditions).

2. Exclusion of private transportation: The VT is intended exclusively for public mass transportation. Its use to cover ride-hailing services, fuel expenses, or executive/private transportation is not permitted under the general rules governing the benefit.

3. Employer-provided transportation: If the company provides chartered or company-operated transportation that fully covers the employee’s commute, it is exempt from granting the transportation voucher.

Beyond its financial aspect, the transportation voucher is also viewed as a public policy instrument that promotes urban sustainability, encouraging the use of public transportation over private vehicles, thereby reducing traffic congestion and pollutant emissions.

Summary of Rights

Who is entitled?

Employees hired under the CLT regime (permanent, temporary, domestic, and night-shift workers).

What amount is granted?

The amount necessary to cover the full home-to-work-to-home commute.

When is it provided?

In advance of use.

Can the employer deny it?

Only if the company provides its own transportation covering the entire route or if the employee formally waives the benefit in writing.

Source: O trabalhador