Meal and food vouchers in Brazil: are they mandatory? PAT rules and what changed in 2026

*The CLT (Brazil's Consolidated Labor Laws) does not require employers to provide meal vouchers (vale-refeição, VR) or food vouchers (vale-alimentação, VA). The obligation usually comes from the category's collective agreement or company policy. When the employer joins the Workers' Food Program (PAT), the benefit is not salary and follows its own rules — which changed with the November 2025 decree, in force since February 2026.*

Quick summary

• Mandatory? Not under the CLT; yes, if provided in a collective agreement.
• VR: for ready meals (restaurants, snack bars). VA: for supermarket purchases.
• Nature: paid by card/voucher, it is not salary (CLT, art. 457, §2); paid in cash, it may become part of salary.
• Employee deduction under PAT: limited to 20% of the benefit's value.
• 2026: fee cap for merchants, payment within 15 days and transition to acceptance at any card machine.

VR vs. VA

• Meal voucher — Use: restaurants, bars, snack bars · Purpose: meals during the working day
• Food voucher — Use: supermarkets, bakeries, butchers · Purpose: buying food

Using the card for other purposes (for example, exchanging it for cash) is prohibited and can be punished.

What changed with the new PAT rules

The November 2025 decree changed the PAT. Since February 10, 2026:

1. The fee charged to restaurants and supermarkets has a 3.6% cap.
2. Payment to merchants must happen within 15 days.
3. A transition is under way so that any PAT card is accepted at any card machine, with full interoperability expected in November 2026.

Major card operators obtained injunctions against part of the fee and deadline rules; the Ministry of Labor says the other obligations remain in force.

What to check

1. Does your category's collective agreement provide VR or VA? What is the minimum amount?
2. Does the deduction on your payslip respect the limit?
3. Is the benefit paid during vacation too? It depends on the collective rule.
4. Unilateral changes that reduce a benefit provided in a collective rule can be challenged.

Frequently asked questions

Can the employer cut my meal voucher?

If it is provided in a collective agreement, no. If it is a company benefit, its removal can be discussed case by case, especially if it was regular.

Do I get VR while working from home?

It depends on the collective rule and company policy — see Home office.

Read more in this series

• Transportation voucher: who is entitled and the 6% deduction
• How to read your payslip
• Deductions from salary: what the employer can deduct
• CLT worker rights: complete guide
• Index: complete guide to labor rights