New rules for the benefit include the portability of meal and food vouchers
Among the changes proposed by the federal government to simplify labor standards is the modernization of the PAT (Worker's Food Program) for companies.
All companies will need to register with PAT to take advantage of tax benefits. The division between meal vouchers and food vouchers also continues to apply, guaranteeing preferential assistance for workers with the lowest income and subsequent expansion for others.
An important change is the provision for portability of the benefit, which will become valid in 18 months – workers will be able to choose the meal and food voucher brand that best suits them. Another is the ban on rebates (or any other form of incentive for companies when purchasing cards), which will come into effect in December 2021.
In addition, legal entities benefiting from the program must have programs designed to promote and monitor health and improve food and nutritional security for workers.
Changes for restaurants
In relation to businesses that offer food services, the new rules will allow more categories of companies (such as food trucks and dark kitchens), register to accept meal vouchers as a means of payment.
If previously it was necessary to prove the number of chairs for a restaurant to be included in the program, or the number of cashiers and service area for markets, now the PAT will require less data.
To participate in the PAT, commercial establishments will have to present documentation attesting to compliance with health surveillance standards, the classification of their CNAE (National Classification of Economic Activities) in the area of selling meals or foodstuffs and the regularity of registration and registration status of a legal entity, according to the decree published in the Official Gazette.
