Brazil regulates meal and food voucher rules for all companies

New regulations in Brazil are standardizing the administration of meal and food vouchers (VA and VR) for all companies, regardless of whether they are registered with the Worker's Food Program (PAT).

Under Decree No. 12.712/2025, companies are permitted to deduct a portion of these benefits from employees' payroll. For those participating in the PAT, the employee's financial contribution cannot exceed 20% of the direct cost of the meal or food basket. For companies not enrolled in the program, deductions must follow specific employment contracts, internal regulations, or collective bargaining agreements.

The new rules aim to ensure these benefits are used strictly for food and meals. The Ministry of Labor and Employment has clarified that segregating balances into different categories to apply varying fees or liquidation terms is no longer permitted. Additionally, the regulation establishes a 3.6% limit on the Merchant Discount Rate (MDR) for accredited establishments such as supermarkets and restaurants, and mandates a settlement period of up to 15 days.