The Brazilian Ministry of Labor and Employment published new guidelines and restrictions for the Workers’ Food Program (PAT).
Created by Federal Law 6,321/76, PAT is a voluntary government program that aims to improve the nutritional conditions of workers, offering tax incentives to participating companies. Below, we highlight the main points of the new ordinance:
1. Prohibition of Benefits: The ordinance reinforces that companies participating in the PAT cannot receive direct or indirect benefits, such as “services or products related to physical activities, sports, leisure, health plans, aesthetic treatments, qualification courses, financing conditions or credit, among others”, that are not directly linked to the worker’s food.
2. Strict Sanctions: Penalties for non-compliance with the new rules include disregistration from the PAT, fines ranging from BRL5,000.00 to BRL50,000.00, and the loss of tax incentives offered by the program.
To reduce possible risks, it is recommended that the employer adopt the following measures: review policies for hiring food suppliers and adapt contracts to comply with the new rules, eliminating practices that offer advantages that are not directly related to workers’ food. It is essential that companies are aware of the new requirements, as the guidelines have already been in force since their publication, on 10/11/2024.
In addition to the practical actions mentioned, some additional recommendations may be useful for adopting a proactive adaptation stance, such as (i) review contracts and internal procedures, (ii) promote internal training with human resources teams and managers, and (iii) carry out periodic internal audits.
By adopting these measures, companies not only guarantee their compliance with the new ordinance, but also reinforce their commitment to the quality of life of their employees, in line with legal requirements. Thus, they continue to enjoy the PAT tax benefits while promoting a healthier and more productive work environment, consolidating their image of responsibility and respect for labor legislation.
