Brazil meal and food voucher regulation

Brazil has implemented Decree No. 12.712/2025 to standardize the administration of meal and food vouchers (vale-alimentação and vale-refeição) across all employers, including those not enrolled in the Worker's Food Program (PAT).

The regulation establishes a maximum Merchant Discount Rate (MDR) of 3.6% for transactions at accredited establishments like supermarkets and restaurants, alongside a 15-day deadline for financial settlement. To promote equality and interoperability, the decree prohibits the segregation of worker balances into different categories, such as “PAT aid” and “CLT aid.”

Regarding payroll deductions, the rules specify that for PAT participants, employee contributions cannot exceed 20% of the direct cost of the meal or food basket. For companies not in the program, deductions are governed by internal regulations, employment contracts, or collective bargaining agreements. The Ministry of Labor and Employment has clarified that these measures are intended to ensure benefits are used strictly for food and meals.