Two important aspects of the PAT were addressed by MP 1.108/2022; one establishes rules for applying fines, canceling registrations and imposing loss of tax incentives by legal entity beneficiaries or companies registered with the Brazilian Ministry of Labor and Social Security; the other deals with telework or remote work and its characteristics in the workday.
With regard to inadequate execution, deviation or distortion of the purposes of worker food programs, the Provisional Measure provides that:
The pay offered by employers as meal allowance must be used exclusively (except for contracts in force until their termination or after 14 months and without any possibility of extension) for meals in restaurants and the like, or for food in supermarkets, butcher’s shops and the like.
The contracting employer may not demand or receive:
any type of discount or imposition of discounts on the contracted value;
transfer or payment terms that do not characterize the prepaid nature of the amounts to be made available to the workers; or
other direct or indirect amounts and benefits not directly connected with the promotion of health and food safety of the worker, in the scope of contracts entered into with companies that issue payment instruments (IP) for food allowance.
Inadequate execution, deviation or distortion of the purposes of meal allowances, by employers or meal allowance IPs, will result in:
- a R$ 5 thousand to R$ 50 thousand fine, applied in double in case of recidivism or impediment to inspection, without prejudice to other penalties that may be applicable by competent bodies; moreover, establishments that sell products that are not related to workers’ nourishment and companies that accredited them are both subject to the foreseen fine;
- cancellation of employers’ registrations or of the registration of companies linked to PAT programs registered with the Ministry of Labor and Social Security; and loss of employers’ tax incentives as a result of registration cancellation.
